2017 (4) TMI 801

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....nt. Shri Ranjan Khanna, AR, for the 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% un....

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.... for the respondent/Revenue. 4. On perusal 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 absen....