2019 (3) TMI 2030

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....he appellant Shri Vivek Pandey, DR for the respondent Final Order No: 50457-50458/2019 ORDER Per Archana Wadhwa After hearing both the sides, we note that the appellant is an institution engaged in providing 'school education'. Apart from that they are also providing franchisee services, which are taxable services. Accordingly, the appellant was availing the benefit of Cenvat Credit of se....

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....use Notices stand culminated into the impugned order passed by the Commissioner vide which he confirmed the demand along with interest as also by imposition of penalties. 3. Ld. Advocate appearing for the appellant, fairly agrees that the various input services, which were primarily used for constructions of the school building etc. for the purpose of providing school education were not cenvatabl....

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....llant has a good case on merits also in respect of the said demand covered by Show Cause Notice dated 18/04/13. 4. After hearing Ld. AR and going through the impugned order, we find that admittedly the plea of limitation was not raised before the authorities. However, the same being a mixed question of fact and law, we permit the appellant to raise the same at Tribunal level. We, further note tha....