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TMI Blog2013 (12) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... and to motivate the new students. During these celebrations students who have done exceptionally well are awarded so that they set an example for the other students. In these celebrations that service of catering and photography, tents are used by the appellants. I find that these activities takes place after the students passed the commercial training or coaching session conducted by the appellants. The appellants are paying service tax under the output service of commercial coaching or training. Once the student passed their coaching classes these activities of catering and photography and tent services cannot be said to have been used to provide output service. Similarly, the maintenance and repair of the motor vehicles is also an act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PER : Sahab Singh This appeal has been filed by M/s Bansal Classes (appellants) against Order-in-Appeal No.200/2012 dated 21.9.2012. 2. The brief fact of the case are that the appellants are providing commercial training or coaching services and also availing the Cenvat credit in respect of service tax paid on various input services. During the course of scrutiny of records, it was observed that the appellants have availed Cenvat credit of service tax paid on catering , photography, tent (mandap keeper), maintenance repairs (motor vehicles), rent for hiring examination hall and travelling expenses amounting to Rs. 1,04,035/- during the period 1.8.2005 to 30.9.2008. According to the department, Cenvat credit is not admissible to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng for the Revenue submits that these services have no nexus with the output service of commercial coaching or training inasmuch as in the defence reply the appellants admitted that facility of catering, photography and tent has been done by them after passing of an exam by the student. To encourage the students who succeed in the competitive exam, celebrations are arranged and these activities are in respect of these celebrations. He submits that these activities take place after the output service provided and therefore Cenvat credit is not admissible in respect of these services. He further submits that motor vehicles are used by them for their official work. Similarly, the assessee is also not entitled to Cenvat credit in respect of tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r business and there is nothing on record to say that these maintenance and repairs have any nexus to commercial training or coaching. Therefore, the Cenvat credit in respect of this service has rightly been denied by the Commissioner (Appeals). Similarly the travelling expenses incurred by the appellants for the business tours cannot be related to provision of commercial coaching or training and lower authorities have rightly held that Cenvat credit in respect of these services is also not admissible. 7. I find that the appellants are conducting examination of students under coaching to enhance their performance. For this purpose i.e. conducting of examination of the students, examination hall is hired by them and since renting of immova ..... X X X X Extracts X X X X X X X X Extracts X X X X
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