TMI Blog2011 (8) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... isputes. Since the expression is not used in the notification and the fact that the books sold are of another entity namely “Bulls Eye”, we do not find any reason to deny the benefits of the Notification No. 12/2003-S.T. Availability of cenvat credit - held that:- As per Rule 3 of Cenvat Credit Rules, credit could be taken only in respect of services received after 10-9-2004. - ST/740/2007 - ST/423/2011(PB) - Dated:- 30-8-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. Shri Mayank Garg, Advocate, for the Appellant. Shri Sheo Narayan Singh, Jt. CDR, for the Respondent. [Order per : Mathew John, Member (T)]. The appellants are in the business of providing commercial coaching services as defined under Section 65 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terial in question is procured from another company named M/s. Bulls Eye who have appointed them as authorized distributor for the said books in Chandigarh, Punjab, Haryana and Himachal Pradesh. They were not the owner of the said material. They also submit that the books were sold at prices decided by the publisher and printed on the books. They did not get any royalty from M/s. Bull Eye in the sale of such books. So they claimed benefit of exemption under Notification No. 12/2003-S.T., dated 20th June, 2003 which reads as under :- Notification: 12/2003-S.T., dated 20th June, 2003 In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods were sold. Such dispensation has, however, not been provided for other services like commercial coaching and training centers, telecom services. In this regard, a general exemption under Notification No. 12/2003-S.T., dated 20th June, 2003 has been issued exempting that part of the value of all taxable services from service tax, which represents the cost of goods or material sold by the service provider to the receiver of such services during the course of provision of the taxable services. This exemption would be available only in cases where the sale of such goods is evidenced and the sale value is quantified and shown separately in the invoice. It is also clarified that in case of commercial training and coaching institutes, the exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of denial of Cenvat credit amounting to ₹ 16,762/- against invoices received prior to 10-9-2004 when Cenvat Credit Rules, 2004 came into force. As per Rule 3 of Cenvat Credit Rules, credit could be taken only in respect of services received after 10-9-2004. This matter was not argued by the Counsel for the appellant during hearing. We do not find any infirmity in the order of the lower authorities in this matter. So this part of the demand is sustainable. However, we give an option to the appellant to pay 25% of the duty amount of ₹ 16,762/- as penalty under Section 78 of the Finance Act, 1994. Penalties under other sections are not maintainable in this matter. Therefore, the appeal is allowed partially. (Order dictated and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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