2019 (2) TMI 486

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. IM/CGST A-I/MUM/40/18-19 dated 08.05.2018 passed by the Commissioner of Central Goods & Service Tax (Appeals), Mumbai-I. 2. Briefly stated the facts of the case are that the appellants are engaged in providing taxable service, namely, Freight Forwarding and Cargo Handling services during the relevant perio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....during the relevant period received services from one M.s DBC Port Logistic Ltd., who raised invoices for a total amount of Rs. 4,41,81,109/-, whereas the appellant had paid an amount of Rs. 3,18,72,595/- leaving short payment of Rs. 1,23,08,514/-. The proportionate credit involved on unpaid amount was Rs. 15,21,332/-. Attributing reasons for said non-payment, he has submitted that there was initi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....redit Rules, 2004. Hence, the demand and penalty is unsustainable. In support, he has referred to the judgment of this Tribunal in the case of Hindustan Zinc Ltd. Vs. Commissioner of Central Excise, Udaipur - 2017-TIOL-4243-CESTAT-DEL. 4. Learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. Heard both sides and perused the records. 6. Undisputedly, ....