Page 90 - GSTL_16 April 2020_Vol 35_Part 3

304 GST LAW TIMES [ Vol. 35
availed for the transportation of the goods from the factory of the appellant
to the Depot of Parle Biscuits, has been correctly denied. The view which
has been taken by the Tribunal is in accordance with law.
The appeal, therefore, does not give rise to any substantial question of law.
It is, accordingly, dismissed.
There shall be no order as to costs.”
7. In view of above various contrary judgments not only in the Division
Bench of this Tribunal but also by Hon’ble High Courts of Rajasthan and Allaha-
bad, there is no consistency on the legal position for availment of Cenvat credit
on outward GTA in case of goods manufactured and cleared to principals at their
depot particularly in the set of facts of present case. Therefore, in my considered
view to arrive at consistent view, the matter needs to be considered by Larger
Bench of this Tribunal. Accordingly, I propose to Hon’ble President to place the
matter before Larger Bench. The question arise for reference to the Larger Bench
is as under :
• Whether in facts and circumstances as discussed above, the appel-
lant is entitled for the Cenvat credit on outward GTA service which
is used for transportation of goods from job worker’s premise to the
depot of principal when the valuation was adopted under Section
4A by applying the Notification No. 36/2001-C.E. (N.T.).
8. The Registry is directed to place this matter before Hon’ble President
of this Tribunal for constituting a Larger Bench.
(Pronounced in the open Court on 9-8-2019)

_______

2020 (35) G.S.T.L. 304 (Tri. - Hyd.)
IN THE CESTAT, REGIONAL BENCH, HYDERABAD
[COURT NO. I]

Shri P. Venkata Subba Rao, Member (T) and Ms. Rachna Gupta,
Member (J)
MIND Q. SYSTEMS PVT. LTD.
Versus
COMMR. OF CUS., C. EX. & S.T., HYDERABAD-II

Final Order Nos. A/30661-30662/2019, dated 11-7-2019 in Appeal
Nos. ST/636 & 647/2011
Valuation (Service Tax) - Commercial training or coaching services -
Deductions - Appellant, engaged in providing computer training services,
claiming deduction from gross amount pertaining to sale of books, registration
fee and examination fee for examinations conducted by Indian Testing Board -
Undisputedly sale of books is not an independent business of appellant and
cost of books is a part of total cost of training - In fact there is no sale price
printed on these books - Further, no separate invoice issued for these books as
a consolidated fee charged in invoice - Similarly, registration and examination

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