2019 (2) TMI 480

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..... AT MUMBAI] considered the issue of taxability of the inward freight charges paid when the amount paid for transportation in each consignment was less than ₹ 750/- and for a single carriage is less than ₹ 750/- - appeal allowed - decided in favor of appellant. - Appeal No. ST/86009/2015 - A/88249/2018 - Dated:- 20-12-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) And MR. P ANJANI KUMAR, ME .....

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..... ce Tax amounting to ₹ 14,33,925/- with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed an appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. 4. Learned Advocate Shri Devendra Athawale for the appellant submits that during the relevant period even they have paid inward frei .....

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..... on in each consignment was less than ₹ 750/- and for a single carriage is less than ₹ 750/. The issue has been decided in their favour for earlier period by this Tribunal reported as above, which was followed subsequently vide order No. A/86063/17/STB dated 16.6.2017. Following the aforesaid precedent, the impugned order is set aside and the appeal is allowed with consequential relief, .....

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