Case Law Details
Case Name : Fertilisers & Chemicals Travnacore Ltd Vs C.C.,C.E.& S.T-Cochin-cce (CESTAT Bangalore)
Appeal Number : ST/78/2008-DB
Date of Judgement/Order : 13/08/2018
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All CESTAT CESTAT Bangalore
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Fertilisers & Chemicals Travnacore Ltd Vs C.C.,C.E.& S.T- Cochin-CCE (CESTAT Bangalore)
We find that in the present case, permitting the students to use the factory premises for their research work as a part of their academic curriculum will not make the receipt of the appellant as consideration for services rendered under the category of commercial raining or coaching’ as the scope of the said service is specific and requires satisfaction of the ingredients contain in Section 65(105(zzc) read with Section 65(26) and Section 65(27) as cited supra. Further it is not the case of the Department that the appellant is conducting any training programmes for the students and the only case of the Department is that he appellant is permitting the students to visit the plant and to do their own research. Further we find that the findings recorded by the commissioner (Appeals) is contrary to the specific provisions of the Act for classification as ‘Commercial Training or Coaching’. Consequently, we are f the considered view at the impugned order is not sustainable in law and therefore the same is set aside by allowing the appeal of the appellant.
FULL TEXT OF THE CESTAT JUDGMENT
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