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2024 (1) TMI 638 - AT - Service TaxRefund of Service Tax - CIRP proceedings against the appellant - In the Resolution Plan, there has not been any provision made with regard to the pendency of this case. - tax paid on the services of Transport of Goods by Road for the period 16.11.1997 to 02.06.2008 - HELD THAT:- The identical matter has been considered by two coordinate benches of the Tribunal in the case of M/s Jet Airways (India) Limited vs. Commissioner of Service Tax-IV, [2023 (5) TMI 767 - CESTAT MUMBAI] and ICOMM TELE LTD. VERSUS COMMISSIONER OF CENTRAL TAX PUDUCHERRY - GST, ANDHRA PRADESH [2023 (10) TMI 1344 - CESTAT HYDERABAD]. It is pertinent to refer the findings of the CESTAT, Mumbai Bench in the case of M/s Jet Airways Limited which was disposed of and it was ordered that the appeals stand abated once the Resolution Plan has been approved by NCLT and the CESTAT has become functus officio in the matters relating to this appeal. Once the Resolution Plan has been approved by the NCLT, thereafter, the present appeal stands abated as the CESTAT has become functus officio in the matter relating to the present appeal. Appeal disposed off.
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