2017 (2) TMI 1370

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....cate For the Respondent : Dr. Neha Garg, AR ORDER Per: Justice (Dr.) Satish Chandra: The present appeal is filed against the order in appeal No. 169/S.Tax/D-II/2012 dated 11.09.2012 passed by the Commissioner (Appeals) Central Excise, New Delhi. 2. The appellants are engaged in providing coaching to the candidates to prepare for entrance examinations towards admission in professiona....

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....nt and Dr. Neha Garg, ld. AR for the revenue. 4. After hearing both sides and on perusal of record, it appears that the identical issue has come up in the assessee's own case before the Tribunal in ST/Appeal No. 1355 of 2010 (Final Order No. 50512/2017 dated 23.01.2017) where it was observed that: "5. The appellants are providing taxable service under the category of "Commercial Coachi....

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....hat there is no question of their availing any cenvat credit on such books and study materials as there is no tax paid on any of them. We find the impugned order denying the benefit of notification No. 12/03-ST is not legally sustainable. In this regard, we also rely on the decisions of the Tribunal in cases of Cerebral Learning Solutions Pvt. Ltd. - 2013 (32) STR 379 (T-D), Chate Coaching Classes....