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2008 (7) TMI 65 - CESTAT MUMBAI
Appellant availed credit of tax paid by Airports Authority of India (AAI) in respect of the Air Craft which is owned and operated by the appellant for carrying on business as a manufacturer - Since it is an admitted position that the aircraft is used for business activities, the services rendered by the airport authority and service tax charged by them would get covered under the definition of input services - credit to the appellant on the service tax paid by AAI is allowable