CESTAT allows waiver of pre-deposit for service tax on coaching services, deeming them cenvatable inputs.

The Appellate Tribunal CESTAT NEW DELHI allowed the appellant, a coaching service provider, to waive the pre-deposit for service tax on orientation program services as they are deemed cenvatable inputs service. The stay petition was granted based on a strong prima facie case.

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The judgment by Appellate Tribunal CESTAT NEW DELHI in 2015 (2) TMI 189 allows the appellant, a coaching service provider, to dispense with pre-deposit of Rs. 45,220 for service tax on orientation program services, as they are considered cenvatable inputs service. The stay petition is allowed due to a good prima facie case.

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