Case Law Details
Case Name : Commissioner of CGST And Central Excise Delhi I Vs Ambassador Sky Chef (Supreme Court of India)
Appeal Number : Civil Appeal No… (arising out of Diary No.53701/2024)
Date of Judgement/Order : 02/01/2025
Related Assessment Year :
Courts :
Supreme Court of India
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Commissioner of CGST And Central Excise Delhi I Vs Ambassador Sky Chef (Supreme Court of India)
The Hon’ble Supreme Court in the case of Commissioner of CGST and Central Excise Delhi-I v. Ambassador Sky Chef [Diary No. 53701/2024 dated January 02, 2025], dismissed the writ petition on the ground of delay as well as on merits.
The appeal was against the CESTAT ruling which held that the supply of food and beverages to the international as well as domestic flights is not outdoor catering services. These are rather sale of food and beverages. The Ass
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The Supreme Court ruled that the supply of in-flight food and beverages to airlines is not classified as outdoor catering services. Instead, it’s considered a sale of goods due to the lack of service involved. For further details, read the full article here.