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February 2014

2013-TIOL-1805-CESTAT-DEL M/s Bansal Classes vs. Commissioner of Customs & Excise, Jaipur

By Puloma Dalal, Jayesh Gogri, Mandar Telang, Chartered Accountants
Reading Time 1 mins
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CENVAT credit of catering and photography services for encouraging students succeeded in coaching is inadmissible.

Facts:
The appellant provided commercial training and coaching services and availed input services of catering, photography, tent, maintenance & repair, rent for hiring examination hall and travelling expenses. The department contended to disallow the same and issued a show-cause notice demanding service tax along with interest and penalty.

Held:
Partly allowing the appeal, the Hon. Tribunal disallowed the CENVAT on photography services and catering services held that the said services cannot be said to have received in the course of providing the services as the same were used for encouraging the students who had already succeeded in the coaching.

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