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2016 (11) TMI 1177 - AT - Central ExciseLevy of duty - Manufacture - complete food tray as served to the passengers on board the aircraft - Held that: - the issue is squarely covered by the decision of this Bench in the case of Taj Sats Air Catering Ltd. Vs. CCE, Delhi-II [2016 (3) TMI 777 - CESTAT NEW DELHI] where it was held that Out of Food preparations as contained in the food tray served to the passengers on board, admittedly, the appellants did prepare dal, roti, rice, curry etc. and supplied the same in trays and bowls covered with aluminium foil. However, these are not the items on which Central Excise duty is sought to be demanded. The Central Excise duty was said to be demanded on the full value of the final complete food tray as served to the passengers on board the aircraft. There is nothing in the impugned order which will substantiate and support the claim of the Revenue on the taxability of such complete food tray on whole value. As such we find that the demand is not sustainable on this ground. Excise duty not leviable - appeal allowed - decided in favor of appellant.
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