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2015 (4) TMI 288 - RAJASTHAN HIGH COURT

2015 (4) TMI 288 - RAJASTHAN HIGH COURT - 2015 (39) S.T.R. 967 (Raj.) , [2016] 89 VST 290 (Raj) - CENVAT Credit - Commercial training and coaching services - Various other services used to provide facilities to students - Held that:- Appellant is essentially providing commercial training and coaching services to the students. 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 stu .....

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oaching. Once the students pass their coaching classes, the activities of catering, photography and tent services cannot be said to have been used to provide output service. Similarly, the appellant maintain and repair its motor vehicle during the course of the business and there is no material to show that maintenance and repairs have any nexus to commercial training or coaching. Likewise, the travelling expenses incurred by the appellant for the business tours cannot be related to provision fo .....

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training and coaching services to the students and is not entitled to confer any degree on them. It is, however, availing the Cenvat credit in respect to service tax paid on various input services. Scrutiny of the records of appellant revealed that it had wrongly availed Cenvat credit amounting to ₹ 1,04,035/- during 01.08.2005 to 30.09.2008 on certain ineligible input services catering, photography, tent (mandap keeper), maintenance & repairs (motor vehicles), rent for hiring examina .....

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d the order-in-original was challenged before the Commissioner (Appeals) who vide order dated 21.09.2012 dismissed the same after modifying the penalty amount. Undeterred, the appellant filed appeal before the Appellate Tribunal which has been partly allowed by the impugned order. The Appellate Tribunal, allowed the appeal to the extent that the appellant was eligible for Cenvat credit only in respect to service tax paid on hiring of examination hall on rent. The Tribunal has held that for cater .....

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