2014 (2) TMI 1310

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....L. S. Karthikeyan, Adv. For the Respondent : 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-....

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.... On going through the decision, relied upon by 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 wherei....