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2019 (10) TMI 50 - HC - Service TaxMaintainability of petition - alternative remedy of filing appeal - freight charges - taxability - HELD THAT:- The two orders passed by the revenue are on the face of it contrary to one another. The order dated 28 February 2019 passed by the Commissioner of Central Tax & GST, Thane holds that service tax on freight is a taxable service. On the above finding he confirms the recovery of an amount of ₹ 2.36 crores as Service Tax. On the other hand the Commissioner of GST, Mumbai (East) in his order dated 18 March 2019 holds that the freight charges are an exempted service. Thus as a result holds that the Petitioners are not entitled to Cenvat Credits of ₹ 11.37 crores and confirmed the demand on that basis. The revenue can obviously be right only on one of two counts and not on both counts i.e. either the impugned order dated 28 February 2019 is correct or the impugned order dated 18 March 2019 is correct. In fact passing such contrary orders, only seems to suggest that the entire adjudication proceedings are a mere farce. The attitude of the Revenue even at the level of the Commissioner is that the demand has to be confirmed and the relief if any, the party has to obtain from Appellate Authorities. This attitude brings to a naught to claim of the State that it is business friendly. There is no question of the Petitioner being driven to the filing of an appeal to the Appellate Authorities under the Act in respect of both the impugned orders - petition disposed off.
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