https://www.taxtmi.com/caselaws?id=439925 The Commissioner dismissed the department's appeal, concluding that the demand for Rs. 21.55 crores for excess CENVAT credit was unsustainable, as the previous year's ratio should not apply to exempted services. The demand for Rs. 4.01 crores for excess baggage charges was also invalid, as these charges were part of "Transportation of Passengers by Air Service." Additionally, the extended period of limitation under section 73(1) of the Finance Act was inapplicable, as the show cause notice was issued beyond the permissible timeframe. Consequently, the department's claims were rejected, and the proposed demands were set aside. en-us Mon, 03 Jul 2023 00:00:00 +0530 Wed, 20 Mar 2024 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439925 The Commissioner dismissed the department's appeal, concluding that the demand for Rs. 21.55 crores for excess CENVAT credit was unsustainable, as the previous year's ratio should not apply to exempted services. The demand for Rs. 4.01 crores for excess baggage charges was also invalid, as these charges were part of "Transportation of Passengers by Air Service." Additionally, the extended period of limitation under section 73(1) of the Finance Act was inapplicable, as the show cause notice was issued beyond the permissible timeframe. Consequently, the department's claims were rejected, and the proposed demands were set aside. Case-Laws Service Tax Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439925