9911796707
TMI Blog2016 (6) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices were prospective insurance agent which was recognized under law - IPR services - disallowance of cenvat credit - extended period of limitation - Held that:- Prima facie the issues are in favor of assessee - Stay granted. X X X X Extracts X X X X X X X X Extracts X X X X ..... ESTAT holding that the commercial training and coaching was provided to prospective insurance agent which was recognized under law. Regarding demand of ₹ 48.73 lacs (approx) under IPR service the ld. Advocate contended that the appellant was paying for training module from M/s. Cross knowledge Ltd. on the basis of number of users to whom user IDs and Passwords were given and that as per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for conducting those trainings. 3. Ld. D.R. while conceding that the service tax demand component pertaining to commercial training and coaching service is covered in the appellant's favour vide CESTAT order in case of NIS Sparta. Regarding IPR service there is certainly an arguable case in favour of department because the service rendered did involve IPR service inasmuch as the right to use in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entially on technical grounds like the invoices were in the name of NIS Sparta Ltd. and not NIS Sparta but the name had changed during the relevant time. There is no allegation that input services were utilized by any other legal person other than the appellant who had paid for the services in respect of which cenvat credit was taken. Appellant also has strong ground when it argued that the tempor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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