2015 (10) TMI 788

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..... angible Goods for use” - Tribunal refused to give credit for the deposit made under Section 35 of the Central Excise Act, 1944 on the ground of submissions made under different category – Held That:- petitioner has a prima facie case - Respondents ought to give the petitioner credit for the service tax amount – petitioner need not deposit 7.5% in the category of “Supply of Tangible Goods for use .....

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..... of the matter is that it is either one of the two services that would apply. The petitioner has remitted an amount of ₹ 1,04,96,924/- as service tax under the category of Transportation of Passengers by Air Services . The Tribunal has refused to give credit to the petitioner for this deposit under the provisions of Section 35 of the Central Excise Act, 1944 on the ground that the tax has .....

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