Kingfiser Airlines Ltd v. The Commissioner Of Service Tax

CEXA.56.2014.906.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 56 OF 2014 Kingfisher Airlines Ltd.

} Appellant versus The Commissioner of Service } Tax, Mumbai - I } Respondent Mr. Prakash Shah with Mr. Durgaprasad Pujari i/b. M/s. PDS Legal for the Appellant.

Mr. Pradeep S. Jetly with Ms. Suchitra Kamble for the Respondent.

CORAM :- S. C. DHARMADHIKARI & N.W.SAMBRE, JJ.

DATED :- FEBRUARY 12, 2015 P.C. :- In the light of the subsequent development and particularly of dismissal of Appeal by the Tribunal for non deposit of Rs.18 crores, nothing survives in this Appeal. However, we clarify that in the event the dismissal of the Appeal by the Tribunal is impugned and challenged by the Assessee in a substantive Appeal, withdrawal of the present Appeal would not prevent the Assessee from raising all contentions including based on the grounds in the present Appeal. Granting that liberty, we dismiss the Appeal.

(N.W.SAMBRE, J.) (S.C.DHARMADHIKARI, J.) J.V.Salunke,PA