2015 (11) TMI 621

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... batement. 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-avail .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as amended and 01/2006-ST, dt.01.03.2006 and paying Service Tax on taxable value, after deducting abatement @ 60% / 90% of the gross value. It was found that during the period October 2005 to March 2006 and April 2006 to September, 2006, they have availed the benefit of CENVAT Credit under CENVAT Credit Rules, 2004. It is seen from the impugned order that the Appellant had reversed the CENVAT Cred .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X