https://www.taxtmi.com/caselaws?id=761628 CESTAT Chandigarh allowed the appeal of a commercial coaching center providing computer training, technology-based training, and medical transcription services. The tribunal held that appellant's vocational courses fell within the exemption under Notifications 09/2003-ST and 24/04-ST, as they provided skills enabling trainees to seek employment or self-employment directly after training. The service tax demand was set aside. Regarding Cenvat credit, the tribunal found appellant correctly utilized Rs. 81,476 credit while maintaining separate accounts for input and output services, with no wrong utilization during the relevant period, making Rule 6 restrictions inapplicable. en-us Tue, 25 Jun 2024 00:00:00 +0530 Wed, 13 Nov 2024 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761628 CESTAT Chandigarh allowed the appeal of a commercial coaching center providing computer training, technology-based training, and medical transcription services. The tribunal held that appellant's vocational courses fell within the exemption under Notifications 09/2003-ST and 24/04-ST, as they provided skills enabling trainees to seek employment or self-employment directly after training. The service tax demand was set aside. Regarding Cenvat credit, the tribunal found appellant correctly utilized Rs. 81,476 credit while maintaining separate accounts for input and output services, with no wrong utilization during the relevant period, making Rule 6 restrictions inapplicable. Case-Laws Service Tax Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761628