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TMI Blog2014 (5) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... g ultimate licence/approval for certifying repair/maintenance/airworthiness of aircrafts. The Act, Rules and CAR distinguish an approved Institute from an unapproved one and a successful candidate from an approved institute would be entitled to enforce the right, conferred on him by the Act, Rules and CAR, to one year relaxation against the DGCA in a Court of law. The inference can only be one, that the Course Completion Certificate/training offered by such Institutes is recognized by law. Revenue has not been able to persuade the Court to take a different view. The appeal filed by the revenue will not hence, give rise to any substantial questions of law. - Decided against Revenue. - Central Excise Appeal No. - 97 of 2014 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso engaged in providing training for obtaining Basic Aircraft Maintenance Engineering Licence. A similar issue arose before the Delhi High Court in Indian Institute of Aircraft Engineering (Supra). The Delhi High Court held as follows: 1. The petition impugns, (i)the Instruction No.137/132/2010-ST dated 11.05.2011 of the respondent no.2 Central Board of Excise Customs (CBEC) to the effect that Flying Training Institutes providing training for obtaining Commercial Pilot Licence (CPL) and Aircraft Engineering Institutes for obtaining Basic Aircraft Maintenance Engineering Licence (BAMEL) come in the category of coaching centres as laid down in Section 65(27) of the Finance Act, 1994 and therefore assessable to service tax; and, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hing centres. 15. Seen in that light, there can be no doubt whatsoever that the activities of the petitioner are very much regulated by the Act and the Rules aforesaid and the instructions/regulations issued thereunder from time to time. The Delhi High Court concluded as follows: 25.We are of the view that the Act, the Rules and the CAR, having provided for grant of approval to such institutes and having laid down conditions for grant of such approval and having further provided for relaxation of one year in the minimum practical training required for taking the DGCA examination, have recognized the Course Completion Certificate and the qualification offered by such Institutes. The certificate/training/qualification offered by Inst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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