2018 (2) TMI 680

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....Respondent ORDER The brief facts are that the appellant is the provider of Taxable Service under the category of 'Telecommunication Services'. The appellant is also registered under the category of Business Support Services, Transport of Goods by road, Sponsorship Services. The appellant avail CENVAT Credit of duty paid of eligible inputs and Capital Goods and Service paid on various input s....

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....r training purposes of the employee. These services are eligible in the light of the specific inclusion of "coaching and training" in the inclusive clause of the definition of input service. In this regard, reliance could be placed on the following judgements:- a. Hindustan Petroleum Corporation Limited v. CCE & ST, 2017 (47) STR 136(Tri -Hyd.) b. J.P. Morgan Services India Pvt. Ltd. v. C....

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..... CCE & ST, 2016 (44) STR 129 (Tri-Hyd) b. Sai Life Sciences Ltd. v. CE, Hyd., 2017 (51) STR 55 (Tri - Hyd.) c. Ultratech Cement Limited v. CCE & ST Hyd., 2017 (49) STR 94 (tri-Hyd) d. Alliance Global Services IT India Pvt. Ltd., 2016 (42) STR 438 (tri -Hyd.) TOTAL AMOUNT Rs.1,23,256/-   3. Against this the Ld.AR, Shri Arul C. Durairaj reiterated the findings in the impug....

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....s seen from the invoices submitted by the appellant that this pertain to training/seminars arranged for refinery employees held in various hotels and conducted by the service providers. These expenses have been grouped together with other hotel bills which covered boarding/lodging. In view of the specific inclusion of services used in relation to "coaching and training", I hold that the appellant ....