2019 (7) TMI 1421

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....76 of the Finance Act, 1994. Briefly the facts of the present case are that the appellants are registered service providers in the category of 1) Air Travel Agency Service, 2) Rail Travel Service, 3) Tour Operator 4) Cab Operator booking. Department gathered intelligence that the appellants had wrongly availed the benefit of abatement of taxable service, and conducted further investigation. It was noticed that the appellants had availed cenvat credit of service tax paid on input services and also availed abatement of value of taxable service which was contrary to the conditions laid down in the Notification No. 1/2006 ST dated 01.03.2006. Accordingly show-cause notice dated 17.05.2007 was issued proposing to reject the abatement claimed and....

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....e credit and subject to verification extended the benefit of abatement Notification. a. FCM Travel Solutions India Pvt. Ltd. V. CST, Bangalore, Final Order No. 20187/2014 dated 06.02.2014 b. FCM Travel Solutions India Pvt. Ltd. V. CST, Bangalore, Final Order No. 21057/2014 dated 03.07.2014 c. FCM Travel Solutions India Pvt. Ltd. V. CST, Bangalore, Final Order No. 22008/2017 dated 31.08.2017 3.1. He also submitted that since the credit attributable to the services on which abatement was claimed is reversed, it is as if no credit was taken on the same and the appellant cannot be denied the benefit of abatement Notification. For this he relied upon the following decisions: a. Khyati Tours and Travels Vs. CCE, Ahmedabad - 2011 (24) S.T....