9911796707
TMI Blog2019 (2) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... his 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 per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 X X X X Extracts X X X X ..... nalty 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the said amount of credit was availed by them. Also, the aforesaid fact of payment of outstanding amount is supported by Chartered Accountant's certificate and not disputed by Revenue. In these circumstances, following the precedent laid down in the judgments cited above, I do not find merit in the impugned order confirming the recovery of the credit and imposition of penalty. Consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
