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NIS Sparta (Division of Mudra Communications Pvt. Ltd.) Versus C.C.E. & C.S.T., New Delhi

2016 (6) TMI 833 - CESTAT NEW DELHI

Taxability of commercial training and coaching - services were prospective insurance agent which was recognized under law - IPR services - disallowance of cenvat credit - extended period of limitation - Held that:- Prima facie the issues are in favor .....

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chnical) For the Appellant : Shri.Somnath Shukla, Advocate For the Respondent : Shri.Amresh Jain, D.R. ORDER Stay application alongwith appeal has been filed against Order-in-Original No.63-65/ST/SRB/2014 dated 27.03.2014 issued in respect of 3 show .....

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respect of IPR and ₹ 88.09 lacs (approx) is in respect of cenvat credit said to have been wrongly availed by them. 2. The ld. Advocate for the appellant states that as far as the demand on the commercial training and coaching service is concer .....

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was recognized under law. Regarding demand of ₹ 48.73 lacs (approx) under IPR service the ld. Advocate contended that the appellant was paying for training module from M/s. Cross knowledge Ltd. on the basis of number of users to whom user IDs a .....

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ning to disallowance of cenvat credit, an amount of ₹ 79.00 Lakhs is denied on the ground that the invoices were raised in the name of NIS Spata Ltd. and not in the name of NIS spata as it came to be known during the relevant period. Cenvat cre .....

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arrangements for conducting training at various locations where premises were temporarily hired for conducting those trainings. 3. Ld. D.R. while conceding that the service tax demand component pertaining to commercial training and coaching service i .....

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ual property was transferred alongwith the module and merely because the agreement says there is no charge for IPR, the same cannot be taken on face value. 4. We have considered the contentions of both sides. As has been admitted, the demand pertaini .....

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s considered that there is IPR, the very fact that the agreement clearly states that there is no charge such IPR service prima-facie makes the contention of the appellant strong that when there is no payment for IPR service there cannot be any servic .....

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