2014 (2) TMI 1310

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....spondent : N. Jagadish, A.R. ORDER B. S. V. Murthy (Technical Member) The appellant is engaged in providing air travel service, tour operator service and rent-a-cab service. The dispute has arisen because the revenue has entertained a view that appellant should not have availed CENVAT credit since they were claiming abatement of 60% in respect of rent-a-cab service and 90% in respect of tour op....

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....y the learned counsel in the facts of this case, we find that prima facie, the issue is covered by the decision of this Tribunal. However, the learned A.R. submits that Commissioner has clearly observed that no evidence has been produced by the appellants to show that proportional credit has been reversed. He draws our attention to paragraph 13.2 wherein the Commissioner has made this observation.....