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2016 (6) TMI 833 - CESTAT NEW DELHI

2016 (6) TMI 833 - CESTAT NEW DELHI - TMI - 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 of assessee - Stay granted. - Service Tax Stay Application No.ST/S/53791/2014-CU [DB] in Service Tax Appeal No.ST/53376/2014-CU [DB] - Stay Order No. 50658/2016 - Dated:- 31-5-2016 - Mr. S.K. Mohanty, Memb .....

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training. ₹ 48.73 Lacs (approx) is in 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 concerned, in the appellant s own case (in its previous name NIIS Sparta Ltd.), similar demand has been dropped vide CESTAT order - 2015 - TIOL-2009 CESTAT holding that the commercial training and coaching was pr .....

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tax liability. As regards the demand pertaining 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 credit disallowance amounting to ₹ 9,09,283/- is on account that the branch offices where services were received did not find mentioned in the Central registration, but the ld. Advocate argued that those .....

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