https://www.taxtmi.com/caselaws?id=763828 The Delhi HC dismissed an appeal as not maintainable, ruling that appeals involving service tax matters must be filed before the SC under Sections 35G and 35L of the Central Excise Act, 1944. The case involved issues of service tax applicability on excess baggage charges, CENVAT credit availability, and penalty imposition. Although CESTAT only considered limitation issues, the HC held that the nature of the original order - which addressed tax leviability, credit allowability, and penalty matters - determined the appropriate appellate forum. The appeal was dismissed, with the HC directing that any challenge should be made to the SC. en-us Thu, 05 Dec 2024 00:00:00 +0530 Sat, 28 Dec 2024 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763828 The Delhi HC dismissed an appeal as not maintainable, ruling that appeals involving service tax matters must be filed before the SC under Sections 35G and 35L of the Central Excise Act, 1944. The case involved issues of service tax applicability on excess baggage charges, CENVAT credit availability, and penalty imposition. Although CESTAT only considered limitation issues, the HC held that the nature of the original order - which addressed tax leviability, credit allowability, and penalty matters - determined the appropriate appellate forum. The appeal was dismissed, with the HC directing that any challenge should be made to the SC. Case-Laws Service Tax Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763828