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Interglobe Aviation Limited Versus C.S.T. Service Tax- Delhi

2017 (9) TMI 886 - CESTAT CHANDIGARH

Excess 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 Li .....

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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 s .....

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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 HI .....

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4/2014 - Stay Order No. 60468/2017 - Dated:- 17-8-2017 - Mr. Ashok Jindal, Member (Judicial) and Mr. Devender Singh , Member (Technical) Ms. Krati Somani Adv, for the Appellant(s) Shri H. Singh A.R. for the Respondent(s) ORDER Service tax demands hav .....

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February 2007; and (c) Service tax was demanded on account of inclusion of reimbursement of insurance charges paid to the foreign service provider for providing pilots to the applicant. 2. Heard the parties. 3. We find that the issue of Excess bagga .....

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he Hon'ble Apex Court in the case of Jet Airways India Limited reported in 2017(48) STR J42(SC), therefore, prima facie the appellant is not liable to pay service tax under the category of Excess baggage charges. 4. Cenvat Credit availed by the a .....

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td. v. CCE 2012(27) STR 134(Kar.), 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 serv .....

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