2017 (10) TMI 802

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.... the appeal itself on merit. 2. The present appeal is directed against the impugned order dt. 01/03/2012 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 3.1. Briefly the facts of the present case are that the appellants are holders of service tax registration and are engaged in providing taxable service falling in the category of (1) Air travel agency service, 2. Rail travel service, 3. Tour operator, 4. Rent a cab service and 5. Business Auxiliary Service(BSS). The above services are rendered by them from the common premises. During the scrutiny of ST-3 returns for the period from October 2008 to March 2009, it was noticed that for the payment of service tax on tour oper....

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....ges etc. and the same were used in or in relation to providing the various output services including tour operator and rent-a-cab scheme operator service, without maintaining separate records for availment and utilisation of CENVAT credit. It further appeared that the appellant had paid service tax on tour operator and rent-a-cab after availing abatement as per the above mentioned notification. 3.2. On these allegations, a show-cause notice was issued and vide Order-in-original, the original authority has denied the benefit of Notification No.1/2006 availed by the appellant on the taxable amount relating to tour operator and rent-a-cab service rendered by the appellant for the period from October 2008 to March 2009 and demanded a differe....

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....2011(24) STR 456 (Tri. Ahmd.)] iv. FCM Travel Solutions india Pvt. Ltd. Vs. CST, Bangalore [Final order No.20187/2014 dt. 06/02/2014] v. FCM Travel Solutions india Pvt. Ltd. Vs. CST, Bangalore [Final order No.21057/2014 dt. 03/07/2014] 6. On the other hand, learned AR reiterated the findings of the impugned order. 7. After considering the submissions of both the parties and perusal of the material on record, we find that the appellants have already reversed proportionate credit attributable to tour operator service and rent-a-cab scheme operator service and therefore the appellants are entitled to the benefit of abatement under Notification No.1/2006 in respect of tour operator service and rent-a-cab scheme operator ....