2018 (4) TMI 1466

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....ellant Present Shri R.K. Majhi, DR for the respondent Per: V. Padmanabhan 1. The present appeal is filed against the Order-in-Appeal No. 419/2010 dated 29/01/2010. The appellant is a registered Service Tax assessee for the provision of services under the category of 'Tour Operator Services'. They were discharging Service Tax after availing the abatement benefit under the Notification No. 01/....

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....pugned lower authorities, the entire amount of Service tax utilized i.e Rs. 61,317/- has already been reversed along with interest. Accordingly, he submitted that it should be considered that no Service Tax has been utilized for the payment of the Service Tax and the benefit of abatement should be extended to the appellant. In this regard he also placed reliance on various case laws including :- ....

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....ted out, it is seen that the appellant has paid back the entire amount of Cenvat Credit amounting to Rs. 61,317/- before issue of show cause notice. Further, it is seen that the interest also has been paid. 6. In view of above we find that since the entire Cenvat Credit has already been paid back, it is to be held as not availed ab initio. We have perused the various case laws relied upon by the ....