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TMI Blog2014 (7) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... TBT) for skill development, and training for medical transcription; insurance agents etc. to their clients. The services provided by the appellant are taxable under Section 65 (105) (zzc) readwith Section 65 (27) of the Finance Act, 1994. The period of dispute in this case is from 01/07/04 to 31/03/06. Exemption Notification No. 7/2003-ST dated 20th June, 2003 exempted the taxable services provided in relation to commercial training or coaching by a Vocational Training Institute, a Computer Training Institute or Recreational Training Institute to a person. In terms of explanation to this notification, "Vocational Training Institute" means a commercial training or coaching centre which provides vocational coaching or training that imparts sk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices used in or in relation to providing of taxable services, but still they had utilized the Cenvat credit in excess of 20% for discharging service tax liability in respect of taxable services. On this basis, it appeared that they have excess utilized Cenvat credit to the tune of Rs. 81,476/-. Accordingly, after issue of show cause notice, the jurisdictional Deputy Commissioner vide order-in-original dated 25/03/10 confirmed the above-mentioned demand of service tax as well as Cenvat credit alongwith interest and imposed penalty of Rs. 2,77,627/- on the appellant under Section 78 of the Finance Act, 1994 and also the penalties on them under Section 76 and 77. 1.2 On appeal being filed to Commissioner (Appeals) against this order of the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as regards the Cenvat credit demand of Rs. 13,306/- on the basis that this Cenvat credit has been taken on the basis of invoices which were not in the name of the appellant, this amount has already been deposited alongwith interest before the issue of show cause notice. He, therefore, pleaded that the amount of Rs. 13,306/- already deposited and an amount of Rs. 11,386/- out of the Cenvat credit demand of Rs. 81,476/- already deposited, is sufficient for hearing of the appeal and, hence, the requirement of pre deposit of balance amount of service tax/Cenvat credit demand, interest thereon and penalty may be waived for hearing of the appeal and recovery thereof may be stayed till the disposal of the appeal. 4. Shri Jayant Sahay, the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant 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. 8. In view of the above discussion and taking into account the overall facts and circumstances of the case, we direct the appellant to pay an amount of Rs. 40,000/- (Rupees Forty Thousand) with proportiona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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