2017 (4) TMI 801

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....e Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - This appeal is directed against the impugned order dated 16-9-2010 passed by the Commissioner (Appeals), Jaipur-II. 2. Brief facts of the case are that the appellant is engaged in providing taxable service under the category of "Tour Operators". The appellant claimed abatement of 40% under Notification No. 1/2006-S.T., dated 1-3....

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....sal of the case records, we find that at the time of exercising the option for availment of the abatement benefit provided under Notification No. 1/2006-S.T., dated 1-3-2006, the appellant had not complied with the conditions mentioned therein inasmuch as the Cenvat credit attributable to the input services was taken and utilized by it. Thus, in absence of non-fulfilment of the said conditions pro....