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2014 (8) TMI 672 - AT - Service TaxDenial of CENVAT Credit - Training & coaching service - Expenses incurred by way of brokerage for finding accommodation for its faculty - Held that:- CENVAT credit has been claimed by the Noticee in respect of “Training and Coaching, Management Consultants and Convention Services' Noticee have utilized the credit on output services such as 1) maintenance of pond and garden, (2) Extension of Road, (3) Brokerage amount on account of purchase/lease of flats, (4) Fabrication, fencing of compound, (5) Jogging Track repairs. Noticee have claimed that the maintenance of pond and garden, extension of roads, fabrication, fencing of compound, jogging track repair services have been used by them in maintaining/renovating/repairing of their training campus in good running condition for purpose of providing output services of “Training and Coaching, Management Consultants and Convention Services' and these activities relate to their business. Further services of brokerage for purchase/lease of flats are for procuring residential accommodation for their-in-house faculty members who take lectures in their training programme and this service is also sued for providing output service. On this point I have observed that unless and until the premises are maintained in good and running condition for the purpose of output services i.e. “Training and Coaching, Management Consultants and Convention Services'. Expenses incurred for input service by the appellant by way of brokerage for finding accommodation for its faculty is related to its output service of providing training. The appellant cannot provide the output service of training without having the faculty available for the same. Thus the impugned order is set aside - Decided in favour of assessee.
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