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2018 (7) TMI 432 - AT - Service TaxValuation - benefit of abatement - hotel and accomodation services from 1st May, 2011 - N/N. 1/2006-ST - CENVAT credit on inputs/input services and common input services availed - Held that:- There is no dispute that the appellant has not availed CENVAT Credit on any inputs or input services specifically towards provision of accommodation services. They had availed credit on common input services used for accommodation services (when it was not taxable) and other services - The utilization of common input services by the appellant does not disentitle them to the benefit of abatement under N/N. 1/2006-ST. - benefit of abatement allowed. Liability of Service tax - Laundry services - Held that:- When any show cause notice is issued, the burden of alleging and proving the allegations in the show cause notice that a taxable service has been rendered is on the revenue and it is not on the assessee to prove otherwise - In this case, the words used were the ‘laundry services’ and there is no evidence or investigation report to show that under the garb of laundry services dry cleaning services were provided by the appellant and hence they are chargeable to service tax - demand withheld. Appeal allowed - decided in favor of appellant.
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