Exemption for vocational training services extended to NSDC partners, leaving an interim period where partner services remained taxable.
Exemption under Section 66D excludes certain educational services and initially defined an approved vocational education course to include NSDC-affiliated institutes and Modular Employable Skill Courses. The Finance Act 2013 amended that definition and removed the NSDC-affiliation clause; separately Notification No. 13/2013 later exempts services relating to the National Skill Development Programme and NSDC-implemented vocational schemes, extending exemption to NSDC, approved Sector Skill Councils, assessment agencies and training partners, and producing an interim period when NSDC partner services were taxable. (AI Summary)

Mandatory pre-deposit requirement conditions appeal filing, permits Cenvat adjustment, no stay application required, refund entitlement follows.
A mandatory pre-deposit regime applies to appeals filed after 06.08.2014, requiring specified percentages of duty demanded or penalty to be deposited for appeals before the Commissioner (Appeals) and the tribunal. Payments made during investigation or audit can be adjusted against the pre-deposit; a stay application is not required with the appeal; Cenvat credit may be used for duty deposits but not for penalties; on favourable adjudication, refund of the pre-deposit is to be claimed from the jurisdictional AC/DC and processed within fifteen days, with interest if delayed. (AI Summary)