Appellate Tribunal grants waiver & stay for service tax credit denial in aircraft maintenance & related services The Appellate Tribunal CESTAT Mumbai granted waiver of predeposit and stay against recovery for service tax credit denied to the appellant for services ...
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Appellate Tribunal grants waiver & stay for service tax credit denial in aircraft maintenance & related services
The Appellate Tribunal CESTAT Mumbai granted waiver of predeposit and stay against recovery for service tax credit denied to the appellant for services related to aircraft maintenance, airport services, charges for their own aircraft, air travel agents services, and cleaning services. The Tribunal deemed these services as connected to the appellant's manufacturing business.
The Appellate Tribunal CESTAT Mumbai allowed waiver of predeposit and stay against recovery during the pendency of appeal for service tax credit denied to the appellant for the period from July 2005 to November 2005. The credit was related to services like aircraft maintenance, airport services, charges paid for their own aircraft, air travel agents services, and cleaning services. The Tribunal found these services to be relatable to the business of manufacture of the appellant.
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