TMI Blog2014 (7) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004-ST. - stay granted. Cenvat credit demand of ₹ 81,476/- the same is based on the allegation that though the appellant provide taxable services as well as fully exempt services and have used common inputs/input services in respect of the same, they have not maintained separate account in this regard and have not confined the Cenvat credit availment only to the input services meant for taxable services. Though the appellant plead that they were maintaining separate account of inputs/input services, prima facie no evidence in this regard has been produced. Therefore, on this count, the appellant have not established prima facie case in their favour - stay granted partly. - 57362 of 2013 - Misc. Order No. 51759/2014 & Stay Order N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oaching or training relating to computer software or hardware. Subsequently, the Notification No. 9/2003-ST was amended by Notification No. 24/2004-ST dated 30/06/2004 by which the expression computer training institute in the Notification No. 9/2003-ST was deleted and thus the taxable services in relation to commercial training or coaching provided by a computer training institute were no longer exempt. The Department was of the view that the training or coaching courses provided by the appellant are not exempt from service tax under Notification No. 24/2004-ST and accordingly they have short paid service tax amounting to ₹ 1,82,845/- during the period of dispute. Beside this, it was also found that while Cenvat credit of ₹ 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) this appeal has been filed alongwith stay application. 2. Heard both the sides in respect of stay application. 3. Shri Rupendra Singh, Advocate, the learned Counsel for the appellant, pleaded that the appellant are not a computer training institute as they were not exclusively providing coaching or training relating to computer software and hardware, that they are providing technology based training for skill development, training for medical transcription, insurance agents etc., that on under going such training programmes a person can get direct employment and get self-employed and hence these training courses are vocational training courses which would be exempt from service tax under Notification No. 24/2004-ST, that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... training courses listed in National Council for Vocational Training (NCVT) and hence this activity could not be said to be vocational training and has to be treated as computer training. With regard to Cenvat credit demand of ₹ 81,476/-, he pleaded that the appellant have not maintained separate account and inventory in respect inputs/input services used for exempted services and dutiable services and, hence, they could not utilize Cenvat credit for payment of service tax in excess of 20%. He, therefore, pleaded that this is not the case for waiver from the requirement of pre deposit. 5. We have considered the rival submissions from both the sides and perused the records. 6. We are of prima facie view that the Technology based t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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