Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 886 - AT - Service TaxExcess baggage charges - demand of service tax - Held that: - Excess baggage charges while transporting the passenger recovered as Excess baggage charges have been held not liable for service tax by this Tribunal in the case of Kingfisher Airlines Limited v. CST [2015 (11) TMI 54 - CESTAT MUMBAI (LB)]. CENVAT credit - credit availed prior to registration during the period April’ 2006 to February’ 2007 - Held that: - the said issue has been dealt by the M Portal India Wireless Solutions P. Ltd. v. CCE [2011 (9) TMI 450 - KARNATAKA HIGH COURT], wherein it has been held that being a service provider, if any Cenvat credit is availed on input service or capital goods by the assessee, the assessee is entitled to avail Cenvat credit on the said input/input service are being used for supply of taxable service - credit allowed - pre-deposit waived. Valuation - includibility - inclusion of reimbursement of insurance charges paid to the foreign service provider for providing pilots to the applicant - Rule 5(1) of the service tax Rules 2006 - Held that: - As the said provision has been struck out by the Hon'ble Delhi High court in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. v. UOI [2012 (12) TMI 150 - DELHI HIGH COURT], therefore, the applicant has made out a case complete waiver of pre-deposit on this ground. The applicant has made out a case of complete waiver of pre-deposit - appeal allowed.
|