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TMI Blog2014 (2) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant are providing service of commercial coaching and training. For providing of this service, they have used various services like catering service, photography service, renting of immovable property and repair and maintenance of the motor vehicles used for transportation of their staff. In respect of these input services, they availed Cenvat credit of Rs. 1,04,035/- during the period from 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals), this appeal has been filed alongwith stay application. 2. Heard both the sides in respect of stay applications. 3. Ms. Sukriti Das, Advocate, the learned Counsel for the appellant, pleaded that the services of catering and photography were used in course of organising of seminars, that the service of renting of immovable property was availed in connection with renting of halls for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he judgment of Apex Court in the case of Maruti Suzuki Ltd. vs. Commissioner 2009 (240) E.L.T. 641 (S.C), that the judgment of Apex Court in this case being in respect of eligibility for Cenvat credit of certain inputs claimed to have been used in relation to manufacture of finished product, is not applicable to the facts of this case, where the issue involved is as to whether the services, in que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit has been taken by the appellant have no nexus with the output service. He also pleaded that the extended period has been correctly invoked in this case. He, therefore, pleaded that this is not the case for waiver from the requirement of pre-deposit. 5. I have carefully considered the submissions from both the sides and perused the record. 6. I find that the user of the services cat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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