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2015 (11) TMI 621 - AT - Service TaxSimultaneous availing the benefit of abatement and Cenvat Credit - Benefit of Notification No.2/2004 as amended and 01/2006-ST, dt.01.03.2006 - Tour Operator Service - Held that:- Appellant should have taken decision about the benefit of notification for claiming abatement. We find that the Appellant had already reversed the CENVAT Credit. The Tribunal in the case of Khyati Tours & Travels Vs CCE Ahmedabad - [2011 (6) TMI 324 - CESTAT, AHMEDABAD] observed that the benefit denied on the ground of availment of CENVAT Credit alongwith benefit of abatement in respect of rent-a-cab service. It has been observed that reversal of CENVAT Credit amounts to non-availment of credit. Accordingly, the benefit of notification for claiming abatement cannot be denied. In the present case, the appellant reversed the CENVAT Credit and benefit of abatement cannot be denied. - Impugned order is set aside - Decided in favour of assessee.
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