P.R. Chandrasekharan, Technical Member - The appeal is directed against order-in-original No. 28/P-III/STC/COMMR./2008-09 passed by Commissioner of Central Excise, Pune-III.

2. The appellant, M/s.I2IT, is a Private Limited Company, engaged in imparting education to students enrolled with them for various courses in fields of management, engineering and information technology. Some of the courses offered by the appellants are - Masters Program in Advanced Information Technology with specialisation in Computational Fluid Dynamics, Masters Program in Advanced Information Technology with specialisation in Oil and Gas Engineering,, Masters Program in Automotive Engineering and Dual Country MBA Program in Information Technology Management. In order to obtain the Degrees or Diplomas offered by the appellants, the students are required to attend to lectures conducted by the appellants and appear for the examinations and the degrees or diplomas are awarded on successful completion of the curriculum set up by the appellants and passing of examinations. Inquiries conducted by the department revealed that the courses conducted by the appellants are not recognized either by the University G