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2018 (4) TMI 1466 - AT - Service TaxTour Operator Services - abatement - N/N. 01/06-ST dated 01/03/2006 - Held that: - benefit of availment is allowable under the said Notification subject to the condition that the assessee does not utilize Cenvat Credit for payment of Service Tax - since the entire Cenvat Credit has already been paid back, it is to be held as not availed ab initio - abatement to be allowed - appeal allowed - decided in favor of appellant.
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