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TMI Blog2023 (5) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Commissioner of Service Tax-V, Mumbai. Both the parties, namely M/s Jet Airways (India) Limited, Mumbai (referred to as appellant-assessee) and the Revenue have filed these appeals against the impugned order before this Tribunal. 2.1. Briefly stated, the facts of the case are that in a show cause notice proceedings initiated under Section 73(1A) of the said Act for recovery of service tax on code share charges and inter airline service charges, the Commissioner of Service Tax-V, Mumbai had adjudged the case confirming the demands for Rs. 20,28,56,543/- along with applicable interest, besides imposition of penalty under Section 78 of the said Act vide the impugned order. During the pendency of these appeals, the appellant-assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants and the Learned Counsel for the respondent submitted that the issue involved herein is covered by the judgment of Coordinate Bench of this Tribunal in Final Order No. A/86026-86036/2022 dated 19.07.2022 in their own case. 4. We also find that the matter is no more res integra, as the Hon'ble Supreme Court in Civil Appeal No. 8129 of 2019, in the case of Ghanashyam Mishra and Sons Pvt. Ltd. Vs. Edelweiss Asset Reconstruction Company Ltd. & Ors. vide judgement dated 13.04.2021, had decided the settled position of law, as under:- "2. The short but important questions, that arise for consideration in this batch of matters, are as under:- (i) As to whether any creditor including the Central Government, State Government or any local ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of the I&B Code is clarificatory and declaratory in nature and therefore will be effective from the date on which I&B Code has come into effect; (iii) Consequently all the dues including the statutory dues owed to the Central Government, any State Government or any local authority, if not part of the resolution plan, shall stand extinguished and no proceedings in respect of such dues for the period prior the date on which the Adjudicating Authority grants its approval under Section 31 could be continued." 5. We also find that CBIC has vide Instruction No.1083/04/2022-CX9 dated 23.05.2022 has laid down the guidelines in the form of Standard Operating Procedure (SOP) for handling the NCLT cases by the department, and reiterated the legal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commencement date is available for filing of claims. However, it has been observed that there is an inordinate delay in filing of claims by Customs and GST authorities. This leads to their claims not being admitted and extinguished once a resolution plan is approved. It is also observed that the authorities then litigate on the rejection of each claims, despite the settled position that no claims can be raised once the plan is approved and no demands can be raised on the Resolution Applicant who has taken over the company through such a resolution plan." 6. Appellant-assessee has also claimed that the refund of pre-deposit to be paid to them at the time of filing the captioned appeal. In this regard, we find that the matter has already be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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