2013 (12) TMI 327

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....appellants have availed Cenvat credit of service tax paid on catering , photography, tent (mandap keeper), maintenance & repairs (motor vehicles), rent for hiring examination hall and travelling expenses amounting to Rs. 1,04,035/- during the period 1.8.2005 to 30.9.2008. According to the department, Cenvat credit is not admissible to them as it is not covered under the definition of input services under Rule 2(I) of Cenvat Credit Rules, as these services are not used in or in relation to providing of output services. Accordingly, a Show Cause Notice was issued to the appellants demanding service tax along with interest and also proposing penalties. Show Cause notice was adjudicated against the appellants and Order-in-Original were challeng....

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....t of these celebrations. He submits that these activities take place after the output service provided and therefore Cenvat credit is not admissible in respect of these services. He further submits that motor vehicles are used by them for their official work. Similarly, the assessee is also not entitled to Cenvat credit in respect of travelling expenses incurred by them which is not connected to a commercial or training coaching. 5. After hearing both the sides, I find that as regards catering and photography service, tents these services are used by the appellants to encourage the students who succeeded in coaching. This is an admitted case that these services have been used after commercial training or coaching is over. The celebration....