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

....is 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 period. During the course of audit for the peri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 initially some dispute relating to deficiency in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alty 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, the appellant had received services from M/s DBC P....