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TMI Blog2024 (11) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... e the trainee to seek employment or undertake self-employment, directly after such training or coaching. We find that the appellant in the present case is providing vocational courses pertaining to technology based, medical transcriptionists, and insurance agent which find mention in the category of non engineering trades which is elaborately mentioned in the case of Sadhana Educational People Dev Services Ltd. cited (Supra). We also find that the decisions relied upon the Ld. AR has been distinguished on facts by the Ld. Counsel for the appellant and after considering the ratio of the decisions relied upon by the appellant cited particularly Pasha Educational Training Institute [ 2008 (12) TMI 80 - CESTAT, BANGALORE] wherein the Tribunal has observed that vocational training means training that imparts skills to enable trainee to seek employment or undertake self employment directly after such training or coaching and goes on to hold that comprehensive training given by the appellant enables trainees to appear for examination conducted by IRDAI and hence would be entitled for exemption under Notification No. 09/03-ST therefore, we hold that the training provided by the appellant f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his notification, Vocational Training Institute means a commercial training or coaching centre which provides vocational coaching or training that imparts skills to enable the trainees to seek employment or self-employment directly after such training or coaching. The expression computer training institute is defined in Explanation to this notification as a commercial training or coaching centre which provides coaching or training relating to computer software or hardware. Subsequently, the notification No. 9/2003-ST was amended by Notification No. 24/2004-ST dated 30/06/2004 by which the expression computer training institute in the notification No. 9/2003-ST was deleted and thus the taxable services in relation to commercial training or coaching provided by a computer training Institute were no longer exempt. The Department was of the view that the training or coaching courses provided by the appellant are not exempt from service tax under Notification No. 24/2004-ST and accordingly they have short paid service tax amounting to Rs. 1,82,845/ during the period of dispute. Beside this, it was also found that while Cenvat credit of Rs. 13,306/- had been taken by them on the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er learners, as regards Cenvat credit demand of Rs. 81,476/- based on the allegation of utilization of Cenvat credit in excess of 20% of the service tax liability, the provisions of Rule 6 (3) of Cenvat Credit Rules are not applicable in the appellant's case, as the appellant had maintained separate account of the inputs/Input services meant for exempt services and taxable services, and that as regards the Cenvat credit demand of Rs. 13,306/ on the basis that this Cenvat credit has been taken on the basis of invoices which were not in the name of the appellant, this amount has already been deposited alongwith interest before the issue of show cause notice. In support of his submissions that the appellant are providing vocational training and not computer training the appellant relied upon the following decisions: Pasha Educational Training Institute Vs. CCE S.T. (A-II), Hyderabad, 2009, (14) S.T.R. 481 (Tri.-Bang.) Ashu Export Promotors (P) Ltd. Vs. Commr. Of Service Tax, New Delhi, 2012 (25) S.T.R. 359 (Tri.-Del.) WLC College India Ltd. Vs. Commissioner of Service Tax, Delhi, 2012 (27) S.T.R. 377 (Tri.-Del.) 5. Ld. Counsel further submits that they have correctly utilized the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that in fact the following courses which are being provided by the appellant find mention in the said list in the category of Non Engineering Trades Data Entry Operator at Sr. No. 33 Insurance Agent at Sr. No. 39 Network Technician at Sr. No. 40 Medical Transcription at Sr. no. 48 Computer Operator and Programming Assistant at Sr. No. 54 Office Assistant-cum-Computer Operator at Sr. No. 57 He further submits that in this judgment, the Hon ble CESTAT Mumbai, dismissed the appeal on the ground that appellant is conducting MBA course, while in the present case the appellant is providing Vocation Courses pertaining to technology based training, Medical Transcriptionsts and insurance agents. He further submits that this judgment is in favour of the appellant. 6.3 Further, as regards the case of Commissioner of S.T, Delhi Vs. IILM Institute for Higher Education, 2019 (28) G.S.T.L. 118 (Tri.-Del.) and I.C. Financial Analysts of India Vs. C.C. C.E., Hydrabad-II, 2013 (30) S.T.R. 273 (Tri.-Bang.) the Ld. Counsel submits that the facts in these two cases are distinguishable from the facts in the present case because in the present case the appellant would fall under the definition of vocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal has observed that vocational training means training that imparts skills to enable trainee to seek employment or undertake self employment directly after such training or coaching and goes on to hold that comprehensive training given by the appellant enables trainees to appear for examination conducted by IRDAI and hence would be entitled for exemption under Notification No. 09/03-ST therefore, we hold that the training provided by the appellant falls squarely in the definition as provided by the Notification No. 09/03-ST dated 20.06.2003 and Notification No. 24/04-ST dated 10.09.2004. 10. As regards the demand of cenvat credit of Rs. 81476/- under Rule 6 of the Cenvat Credit Rules, 2004. We find that the appellant has correctly utilized the Cenvat credit of Rs. 81476/- as they were maintaining separate accounts for input and output services, the details of service tax taken and utilized by them for the relevant period has been given in annexure P-4 which has not been considered by both the authorities below. We find that perusal of material shows that the appellant has not taken cenvat credit on input services used in providing output services (exempted) during the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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