05 August 2014
Abatement to Rent a cab operator is provided vide Notification No 26/2012.
In that notification condition for abatement is also provided which is as follows-
"CENVAT credit on inputs, capital goods and input services, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004"
In short if you are not availing Cenvat you can take Abatement.