2019 (9) TMI 838

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....ep S. Jetly a/w Mr. J.B. Mishra, for Respondents.   P.C. : This Petition under Article 226 of the Constitution of India challenges the two Orders-in-Original dated 18 March 2019 and 28 February 2019 passed by the Respondent No.2 (Commissioner of GST & Central Excise, Mumbai East) and Respondent No.3 (Commissioner of Central Tax & GST, Thane) respectively, under the Finance Act, 1994 (th....

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....9 passed by Commissioner -GST Mumbai-East, for similar period holds that the freight charges are exempt from tax under the Act. Consequently Cenvat Credit to the extent of Rs. 11.37 crores has been confirmed under Rule 6(3)(i) of the Cenvat Credit Rules, 2004, read with Section 73 (1) of the Finance Act, 1994 along with an equivalent penalty under section 78 of the Act. It is in the above circu....