2024 (11) TMI 614

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.... of Rs. 1,82,845/- and upheld rest of the Order-in-Original including alleged wrong availment of Cenvat credit but dropped penalty under Section 76 of the Act. 2. Briefly the facts of the present case are that the appellant is a commercial coaching and training centre providing the service of Computer Training and also Technology Based Training (TBT) for skill development, and training for medical transcription; insurance agents etc. to their clients. The services provided by the appellant are taxable under Section 65 (105) (zzc) read with Section 65 (27) of the Finance Act, 1994. The period of dispute in this case is from 01/07/04 to 31/03/06. Exemption Notification No. 7/2003-ST dated 20th June, 2003 exempted the taxable services provi....

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....hat while the appellant were using common inputs and input services in or in relation to providing dutiable taxable services as well as exempt services, they were not maintaining separate account of the inputs/input services meant for exempt services and taxable services and were not confining the Cenvat credit availment only to the inputs/input services used in or in relation to providing of taxable services, but still they had utilized the Cenvat credit in excess of 20% for discharging service tax liability in respect of taxable services. On this basis, it appeared that they have excess utilized Cenvat credit to the tune of Rs. 81,476/-. Accordingly, after issue of show cause notice, the jurisdictional Deputy Commissioner vide order-in-or....

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....g imparted by the appellant to ordinary students or computer learners, as regards Cenvat credit demand of Rs. 81,476/- based on the allegation of utilization of Cenvat credit in excess of 20% of the service tax liability, the provisions of Rule 6 (3) of Cenvat Credit Rules are not applicable in the appellant's case, as the appellant had maintained separate account of the inputs/Input services meant for exempt services and taxable services, and that as regards the Cenvat credit demand of Rs. 13,306/ on the basis that this Cenvat credit has been taken on the basis of invoices which were not in the name of the appellant, this amount has already been deposited alongwith interest before the issue of show cause notice. In support of his submi....

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....the Ld. Counsel submits that in this case Tribunal Mumbai dismissed the appeal on the sole ground that the appellant therein did not produce or rely upon any documentary evidence to refute the charges leveled against it by the Department. Whereas, in the present case the appellant has produced his ST-3 returns and other documentary evidence, which is evident from the submissions made before the adjudicating authority, recorded in the Order-in-Original. 6.1 As regards the case of Commissioner of Central Excise Vs. Sunwin Technosolution P. Ltd., 2011 (21) S.T.R. 97 (S.C.) the Ld. Counsel submits that the Hon'ble Apex Court of India allowed the appeal of the Department on the ground that commercial training or coaching provided by a compute....

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....e agents. He further submits that this judgment is in favour of the appellant. 6.3 Further, as regards the case of Commissioner of S.T, Delhi Vs. IILM Institute for Higher Education, 2019 (28) G.S.T.L. 118 (Tri.-Del.) and I.C. Financial Analysts of India Vs. C.C. & C.E., Hydrabad-II, 2013 (30) S.T.R. 273 (Tri.-Bang.) the Ld. Counsel submits that the facts in these two cases are distinguishable from the facts in the present case because in the present case the appellant would fall under the definition of vocational courses since the trainees are able to seek employment or undertake self-employment, directly after such training or coaching. 7. On the other hand, Ld. DR reiterated the findings of the impugned order and submits that the t....

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....ing or training that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching. Further, we find that the appellant in the present case is providing vocational courses pertaining to technology based, medical transcriptionists, and insurance agent which find mention in the category of non engineering trades which is elaborately mentioned in the case of Sadhana Educational & People Dev Services Ltd. cited (Supra). 9. We also find that the decisions relied upon the Ld. AR has been distinguished on facts by the Ld. Counsel for the appellant and after considering the ratio of the decisions relied upon by the appellant cited (Supra) particularly Pasha Educational Training Inst....