Dear Sir, This is further to the above answer. As per CCR, 2004 input service also includes Coaching and Training. In that view, are we eligible to take CENVAT credit for the ST paid for the service obtained as Training?

The input service was in respect of mock drill conducted to all employees. This training can not be treated as service in relation to manufacture of final products (Rule 2(l)(ii). Most suitably this service falls under exclusion clause C, as, such services are used primarily for the personal use or consumption of any employee. Also the training is not mandatory by law.