9911796707
TMI Blog2013 (12) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice 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 them as it is not covered under the definition of input services under Rule 2(I) of Cenvat Credit Rules, as these services are not used in or in relation to providing of output services. Accordingly, a Show Cause Notice was issued to the appellants demanding service tax along with interest and also proposing penalties. Show Cause notice was adjudicated against the appellants and Order-in-Original were challenged before the Commissioner (Appeals) by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 travelling expenses incurred by them which is not connected to a commercial or training coaching. 5. After hearing both the sides, I find that as regards catering and photography service, tents these services are used by the appellants to encourage the students who succeeded in coaching. This is an admitted case that these services have been used after commercial training or coaching is over. The celebrations are organized by the appellants during the aca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect 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 immovable property is a taxable service, service tax paid on renting of the examination hall will be admissible to the assessee as the Cenvat credit, as commercial coaching or training. Accordingly, I hold that the appellants are eligible for the Cenvat credit in respect of service tax paid on hiring of examination hall on rent. In view of the above, I hold that appellants are eligible for Cenvat credit in respect of hiring of hall and in respect of other activi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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