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TMI Blog2017 (10) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... al allowed by way of remand. - ST/Stay/986/2012 in ST/1407/2012-DB, ST/1407/2012-DB - Final Order No. 22008 / 2017 - Dated:- 31-8-2017 - Shri S. S. Garg, Judicial Member And Shri Ashok K. Arya, Technical Member Ms. Neetu James, Advocate For the Appellant Shri Parashivamurthy, Dy. Commissioner ( AR ) For the Respondent ORDER Per : S. S. Garg This case has been listed for hearing the stay petition filed by the appellant. Since the issue lies in a narrow compass, with the consent of both the parties, we proceed to hear the appeal itself on merit. 2. The present appeal is directed against the impugned order dt. 01/03/2012 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t under the Notification No.12/2003-ST dt. 20/06/2003 issued by the Government of India. Further the CBEC vide Circular No.858/16/2007-CX dt. 08/11/2007 issued vide F.No.267/01/2006-CX-8 had clarified that where there is a condition that a particular exemption is applicable subject to the condition that CENVAT credit is not taken, the exemption should be denied if the CENVAT credit is taken and utilised. It appeared that the appellant had been availing CENVAT credit on input services like mobile telephone, courier, office telephone, bank charges etc. and the same were used in or in relation to providing the various output services including tour operator and rent-a-cab scheme operator service, without maintaining separate records for availm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice have been subsequently reversed vide general voucher dt. 31/03/2009. She also submitted that since the credit attributable to the services on which abatement was claimed is reversed, it is as if no credit was taken on the same and the abatement cannot be denied. For this submission, she relied upon the following decisions:- i. Chandrapur Magnet Wires Ltd. Vs. CCE, Nagpur [1996(81) ELT 3 (SC)] ii. CCE, Mumbai Vs. Bombay Dyeing Mfg. Co. Ltd. [2007(215) ELT 3 (SC)] iii. Khyati Tours and Travels Vs. CCE, Ahmedabad [2011(24) STR 456 (Tri. Ahmd.)] iv. FCM Travel Solutions india Pvt. Ltd. Vs. CST, Bangalore [Final order No.20187/2014 dt. 06/02/2014] v. FCM Travel Solutions india Pvt. Ltd. Vs. CST, Bangalore [Final o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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