M\/s Transpolar Logistics (India) Pvt. Ltd. Versus Commissioner of CGST, Mumbai South
Service Tax
2019 (2) TMI 486 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 4-1-2019
Appeal No. ST\/88198\/2018 – A\/85012\/2019
Service Tax
DR. D.M. MISRA, MEMBER (JUDICIAL)
\nShri H.P. Kanade, Advocate for Appellant
\nShri S.K. Hattangadi, AC (AR) for Respondent
\nORDER
\nPer: Dr. D.M. Misra
\nThis 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.
\n2. 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 relev<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n H.P. Kanade for the appellant submits that the appellant during the relevant period received services 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 service, however, the entire outstanding amount was later paid to the said service provider by raising credit note in their favour on 01.01.2016. He has submitted that the appellant had discharged interest of Rs. 2,30,325\/- on the CENVAT Credit amou<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s Transpolar Logistics (India) Pvt. Ltd. Versus Commissioner of CGST, Mumbai SouthService Tax2019 (2) TMI 486 – CESTAT MUMBAI – TMICESTAT MUMBAI – ATDated:- 4-1-2019Appeal No. ST\/88198\/2018 – A\/85012\/2019Service TaxDR. D.M. MISRA, MEMBER (JUDICIAL) Shri H.P. Kanade, Advocate for Appellant Shri S.K. Hattangadi, AC (AR) for Respondent ORDER Per: Dr. D.M. Misra This is an … Continue reading “M\/s Transpolar Logistics (India) Pvt. Ltd. Versus Commissioner of CGST, Mumbai South”<\/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-16688","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16688","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=16688"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16688\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n5. Heard both sides and perused the records.
\n6. Undisputedly, the appellant had received services from M\/s DBC Port Logistics Ltd. during the relevant period 2014-15. Admittedly against the total amount raised in the invoices for providing input services to the appellant, there was short payment of Rs. 1,23,08,514\/- till 31.3.2015. Also it is accepted by the appellant that even though the amount was not paid by the appellant for more than 90 days, but they availed CENVAT Credit of Rs. 15,21,332\/- attributable to the unpaid amount. Forwarding reasons for said non-payment, the learned Advocate for the appellant has submitted that it was due to the dispute<\/p>\n
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