TMI Blog2020 (7) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... 34. We further find that Aerodrome has been defined in clause (2) of Section 2 of Aircraft Act, means any definite limited ground or water area intended to be used, either wholly or in part for the landing and departure of aircraft and includes all buildings, shed, vessels and other structures thereon or appertaining thereto - thus, the Multi-Level Car Parking (is an amenity primarily for passengers), is adjacent to the main terminal building and the same is the part of aerodrome/ airport. Applicability of decision in the case of GMR Hyderabad Int. Airport Ltd., vs. CCE [ 2019 (3) TMI 818 - CESTAT HYDERABAD ] - HELD THAT:- In the said case, the issue involved was that of allowability of Cenvat credit on capital goods, inputs and input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Authority of India, for development of Delhi Airport. The agreement dated 04.04.2006 was to build, own, operate and manage Delhi airport for a period of thirty years, extendable by another thirty years. Under the said agreement DIAL had exclusive right to undertake, functions like operating, managing, developing, designing, constructing, upgrading IGI Airport and to perform services relating to Aeronautics, and non-Aeronautics as well as Essential services. 3. There is no dispute that the service of execution or construction of the Multi Level Car Parking is adjacent to the main terminal building, is classifiable under Works Contract Service . Revenue is of the view that MLCP facility cannot be sought to be included under passenger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nautical Services, Non-Aeronautical Services and Essential Services at the Airport for the Term . The JVC was under obligation for provide Aeronautical Services, Non-Aeronautical Services and Essential Services at the Airport. The Non Aeronautical Services as provided in Schedule 6 of the OMDA also provide for vehicle parking at sl. No. 31. 6. Leaned Counsel urges that all the activities being carried and allowed to be carried, flowing from the OMDA, are related only to the Airport. The Airport Authority of India was constituted only for the said purpose by the Parliament by special enactment. As per Clause (b) of the section 2 of the Airports Authority of India Act, 1944 Airport means a landing and taking off area for aircr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Airport is integral part of the Airport and is exempt in terms of the provisions of Section 65(105)(zzzza) of the Finance Act, 1994. 8. Learned Counsel further relies on the ruling of this Tribunal in Archi-structural Constructions India P. Ltd. vs. CCE, Coimbatore -2011 (22) STR 663 (Tri. Chennai) in which the Air Catering unit constructed in the vicinity of the Airport has been considered as part of the Airport, hence exempt. Further the Delhi Bench of the Tribunal in the case of DIAL vs. Commissioner of Service Tax, Delhi has held the Advance development fee received by it from licensees in the Aero City area of Delhi Airport, for providing infrastructure (like power, water, drain, roads etc.) and constructing common area de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. 11. Learned Authorised Representative Shri Rama Holla, Superintendent relies on the impugned order and relies on the ruling i) GMR Hyderabad Int. Airport Ltd., vs. CCE -2019 (3) TMI 818 (Tri.). ii) Delhi Int. Airport Ltd. vs. Commr. CGST -2019 (24) GSTL 403 (Tri.) 12. Having considered the rival contentions, we find that the Multi- Level Car Parking constructed by the appellant at IGI Airport, New Delhi, is part of the Airport, as is evident from the definition of Airport in clause (b) of Section 2 of the Airport Authority of India Act, 1994, read with clause (2) of Section 2 of Aircraft Act, 1934. We further find that Aerodrome has been defined in clause (2) of Section 2 of Aircraft Act, means any definite l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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