Case Law Details
Case Name : GMR Hyderabad International Airport Ltd Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad)
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All CESTAT CESTAT Hyderabad
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GMR Hyderabad International Airport Ltd Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad)
Introduction: The GMR Hyderabad International Airport Ltd found itself embroiled in a legal dispute with the Commissioner of Central Excise & Service Tax (CESTAT Hyderabad) over the demand for service tax on the collection of electricity and water charges from its tenants and concessionaires. The key question revolved around whether these charges were liable for service tax and the availability of Cenvat credit for Outdoor Catering services and Club Membership.
Detailed Analysis:
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