2015 (1) TMI 1366

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the delay was occasioned by the fact that Sh. Zafar Moonis, who was entrusted with the papers, and filed the appeal, was taken ill on account of heart ailment and that he went away to Allahabad. It was in these circumstances that when the papers were received back finally, and assigned to the present counsel, the appeal could not be filed. The delay is of 763 days but having regard to the facts, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the oral decision of the Delhi Bench of the CESTAT in Ashu Export Promoters Pvt. Ltd. v. CST, New Delhi - 2012 (25) S.T.R. 359 as well as another decision of the Bangalore Bench of CESTAT. The CESTAT followed its previous decision in Ashu Export (supra) and held that the training provided by the assessee in this case amounted to "vocational training" within the meaning of the term under Notificati....