Telangana High Court
The Principal Commissioner Of Central ... vs M/ S. Lsg Sky Chef India Pvt Ltd on 24 March, 2025
Author: P.Sam Koshy
Bench: P.Sam Koshy
THE HON'BLE SRI JUSTICE P.SAM KOSHY
AND
THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA
CENTRAL EXCISE APPEAL No.5 OF 2025
JUDGMENT:
(per Hon'ble Sri Justice P.Sam Koshy)
Heard Ms.Bokaro Sapna Reddy, learned Senior Standing
Counsel for the Central Board of Indirect Taxes and Customs
appearing for the appellant. Perused the material available on records.
2. The instant Central Excise Appeal is one which has been filed by
the appellant under 35 G of the Central Excise Act 1944, assailing the
order dated 04.04.2024 passed in ST/31075/2018.
3. Though the present appeal seems to have been filed against all
the appeals together, but when the matter is taken up for hearing,
learned Standing Counsel for the appellant submits that she confines
the present appeal only so far as the ST/31075/2018 is concerned.
4. The issue involved in the instant case is whether service tax can
be levied on food and beverages sold by the assessee to various
airlines.
5. During the course of hearing we find that the learned CESTAT
while deciding the appeal had relied upon a decision of the Karnataka
High Court in respect of the assessee itself in the case of
Commissioner of ST Bangalore v. LSG Sky Chef India Private
Limited 1. It was also found that there were earlier decision also in the
subjection matter in favour of the very same assessee in the past as
well i.e., in the case of Commissioner of ST, Bangalore v. LSG Sky
Chef India Private Limited 2. Both these appeals have not been
further questioned.
6. Today, when we taken up the matter applying the same analogy
that which has been rendered by the Karnataka High Court in respect
of the assessee herein. There was yet another appeal decided on
identical issue i.e., in C.E.A.No.51913 of 2018, decided by the
Principal Bench of the CESTAT, at New Delhi, on 19.04.2024, we find
that the said judgment of the CESTAT was subjected to challenge
before the Hon'ble Supreme Court vide Civil Appeal Diary No.53701 of
2024 and the said appeal after due consideration stood dismissed by
the Hon'ble Supreme Court vide order dated 02.01.2025.
7. Given the fact that identical set of facts already stands decided
by various Benches of CESTAT and which is in due course of time, got
the stamp of approval from the High Courts' as also by the Hon'ble
Supreme Court in matters referred to in the preceding paragraphs, we
do not find any substantial question made out by the appellants in the
appeal. The appeal fails in terms of the decision rendered and relied
2017 (49) STR 286 (Kar.)
2012 (27) STR 5 (Kar.)
upon by the CESTAT, therefore it deserves to be and is accordingly
rejected.
As a sequel, miscellaneous applications pending if any, shall
stand closed.
__________________
P.SAM KOSHY, J
_________________________________
NARSING RAO NANDIKONDA, J
Date: 24.03.2025
AQS
THE HON'BLE SRI JUSTICE P.SAM KOSHY
AND
THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA
CENTRAL EXCISE APPEAL No.5 of 2025
24.03.2025
AQS
