- (1.) Heard on admission. This appeal is directed against the final order dated 13.9.2013 passed by the Customs, Excise & Service Tax Appellate Tribunal in Appeal No. ST/4030/2012-SM.
(2.) The appellant holder of service tax registration provides commercial training and coaching services to the students and is not entitled to confer any degree on them. It is, however, availing the Cenvat credit in respect service tax paid on various input services. Scrutiny of the records of appellant revealed that it had wrongly availed Cenvat credit amounting to Rs. 1,04,035/- during 01.08.2005 to 30.09.2008 on certain ineligible input services catering, photography, tent (mandap keeper), maintenance & repairs (motor vehicles), rent for hiring examination hall and travelling expenses. The Revenue was of the view that Cenvat credit was not admissible to the appellant as it did not cover under the definition of input services as provided in Rule 2(1) of Cenvat Credit Rules because these services are not used in or in relation to providing output services. The Department, therefore, issued show cause notice to the appellant and demanded service tax along with interest with proposed penalty. Show cause notice was decided against the appellant and the order-in-original was challenged before the Commissioner (Appeals) who vide order dated 21.09.2012 dismissed the same after modifying the penalty amount. Undeterred, the appellant filed appeal before the Appellate Tribunal which has been partly allowed by the impugned order.
(3.) The Appellate Tribunal, allowed the appeal to the extent that the appellant was eligible for Cenvat credit only in respect to service tax paid on hiring of examination hall on rent. The Tribunal has held that for catering, photography service, tents and motor vehicles, the appellant was not eligible for Cenvat credit.;