TMI Blog2015 (4) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... It is not permitted to confer educational degrees on the students. The services of catering, photography and tents are used by the appellant to encourage the successful students in coaching. These services are used only after commercial training or coaching is over. The celebrations are organized by the appellant during the academic sessions to encourage the existing students and motivate new ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng or coaching. - Decided against assessee. - D.B. Excise (Service Tax) Appeal No.3/2014 - - - Dated:- 30-3-2015 - Ajit Singh And Prakash Gupta JJ. For the Appellant : Mr. Sameer Jain with Ms. Mahi Yadav Ms. Pragya Sethia, By the Court Heard on admission. This appeal is directed against the final order dated 13.9.2013 passed by the Customs, Excise Service Tax Appellate Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) of Cenvat Credit Rules because these services are not used in or in relation to providing output services. The Department, therefore, issued show cause notice to the appellant and demanded service tax along with interest with proposed penalty. Show cause notice was decided against the appellant and the order-in-original was challenged before the Commissioner (Appeals) who vide order dated 21. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ful students in coaching. These services are used only after commercial training or coaching is over. The celebrations are organized by the appellant during the academic sessions to encourage the existing students and motivate new students. In these celebrations, catering, photography and tents are used by the appellant and these celebrations are held only when students pass commercial training ..... X X X X Extracts X X X X X X X X Extracts X X X X
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