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2024 (1) TMI 1472 - AT - Service Tax


The Appellate Tribunal (CESTAT Chennai) disposed of the appeal against Order-in-Original No. 06/2014 (ST) dated 08.08.2014 by the Commissioner of Central Excise, Chennai III Commissionerate. Counsel for the appellant submitted the Resolution Plan approved by the NCLT, which was also accepted by the Hon'ble Supreme Court. The Tribunal relied on the Mumbai Bench's decision in M/s. Jet Airways (India) Ltd. v. Commissioner of Service Tax-V, which referenced the Supreme Court's ruling in Ghanashyam Mishra and Sons Pvt. Ltd. v. Edelweiss Asset Reconstruction Company Ltd. (Civil Appeal No. 8129 of 2019) and C.B.I.C. Instruction No. 1083/04/2022-CX9 dated 23.05.2022. Following this precedent, the Tribunal held that the appeal "stands abated" due to the NCLT's approval of the Resolution Plan in the insolvency proceedings, and accordingly disposed of the appeal.

 

 

 

 

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