2015 (1) TMI 906

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..... lants have not produced any evidence to substantiate this claim. We take note of the fact that in this case the appellant is claiming abatement as per the exemption notification and burden to show the eligibility to exemption is on the assessee and prima facie other than stating that they have not taken CENVAT credit at all on the input services attributable to tour operator service, the appellant .....

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..... VAT credit on input services, both the impugned orders have been passed demanding service tax on the abatement portion availed by the appellants. 2. Heard both the sides. The learned counsel submitted that appellants do not provide tour operator service anywhere other than their Delhi Branch and even in their Delhi Branch, they provide only Business Auxiliary Service(BAS) since they are not opera .....

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..... has been taken in their head office on these services. The learned counsel submitted that they have not taken credit in respect of services attributable to tour operator service at all. However, prima facie, we find that the appellants have not produced any evidence to substantiate this claim. We take note of the fact that in this case the appellant is claiming abatement as per the exemption noti .....

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