M\/s UPS Jetair Express Private Limited Versus Commissioner of CGST, Mumbai East
Service Tax
2018 (10) TMI 1554 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 18-10-2018
APPEAL NO. ST\/87977\/2018 – A\/87664\/2018
Service Tax
SHRI AJAY SHARMA, MEMBER (JUDICIAL)
\nMs. Lata Bafna, Tax Manager, UPS for Appellant
\nShri Sudhir B. Mane, Assistant Commissioner (AR) for Respondent
\nORDER
\nPer: Ajay Sharma
\nThe present appeal is arising from the impugned order dated 10.04.2018 passed by the Principal Additional Director General, DGPM, WRU, Mumbai in Order-in-Appeal No. MUM-DGPM-WRU\/ APP-94\/2017-18. In the present case CENVAT credit of Rs. 81,854\/- has been denied to the Appellant on the ground that the service tax registration n<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n allowed and recovered from them under Rule 14 of the CENVAT Credit Rules, 2004 read with the proviso to Section 73(1) of Finance Act, 1994. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s allowed to the vendor on 29.04.2005 i.e. much before the vendor issued invoices to the Appellant for the period in question. It is not the case of Revenue that the vendor has not paid the Service Tax which was collected by him from the Appellant, who have utilised their services. CENVAT credit is being denied to the Appellant only on the ground that the invoices were not having the registration number of the service provider. There is no allegation or finding to the effect that the input services were not received by the Appellant or that the said services were not covered under the scope of eligible input services in terms of CENVAT Credit Rules, 2004. It is not disputed that after pointing out by the Audit about non-mentioning of servic<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s UPS Jetair Express Private Limited Versus Commissioner of CGST, Mumbai EastService Tax2018 (10) TMI 1554 – CESTAT MUMBAI – TMICESTAT MUMBAI – ATDated:- 18-10-2018APPEAL NO. ST\/87977\/2018 – A\/87664\/2018Service TaxSHRI AJAY SHARMA, MEMBER (JUDICIAL) Ms. Lata Bafna, Tax Manager, UPS for Appellant Shri Sudhir B. Mane, Assistant Commissioner (AR) for Respondent ORDER Per: Ajay Sharma … Continue reading “M\/s UPS Jetair Express Private Limited Versus Commissioner of CGST, Mumbai East”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14731","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14731","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14731"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14731\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14731"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14731"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(ii) Interest should not be demanded & recovered from them under Rule 14 of CENVAT Credit Rules, 2004 read with Section 75 of Finance Act, 1994;
\n(iii) Penalty should not be imposed upon them for failure to pay Service Tax under Rule 14 of the CENVAT Credit Rules, 2004 and Section 76 of the Act.
\n(iv) The penalty should not be imposed upon them under Rule 15(3) of the CENVAT Credit Rules, 2004 read with the provisions of Section 78 of Finance Act, 1994.”
\n2. The Adjudicating Authority vide Order-in-Original dated 30.12.2015 confirmed the demand of Service Tax along with interest and penalty under S<\/p>\n
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