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    <title>2019 (2) TMI 486 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the Order-in-Appeal by the Commissioner of Central Goods &amp;amp; Service Tax, ruling in favor of the appellant in a dispute over the availment of CENVAT Credit against unpaid service charges. The appellant, engaged in Freight Forwarding and Cargo Handling services, had initially failed to pay service charges, leading to a demand for recovery. However, the appellant later paid the outstanding amount, supported by a Chartered Accountant&#039;s certificate, and argued that there was no contravention of the relevant rule. The Tribunal found no merit in confirming the recovery demand and penalty, ultimately allowing the appeal.</description>
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    <pubDate>Fri, 04 Jan 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=374859</link>
      <description>The Tribunal set aside the Order-in-Appeal by the Commissioner of Central Goods &amp;amp; Service Tax, ruling in favor of the appellant in a dispute over the availment of CENVAT Credit against unpaid service charges. The appellant, engaged in Freight Forwarding and Cargo Handling services, had initially failed to pay service charges, leading to a demand for recovery. However, the appellant later paid the outstanding amount, supported by a Chartered Accountant&#039;s certificate, and argued that there was no contravention of the relevant rule. The Tribunal found no merit in confirming the recovery demand and penalty, ultimately allowing the appeal.</description>
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