Service Tax paid on Ocean Freight for pre GST period, now can take input tax credit or apply refund?

[Dinesh Ghatkar]

Dear Sir/madam,

We have paid Service Tax on Ocean Freight for pre-gst period after audit finding (EA-2000),

but now in GST regime we can not take ITC of same, so we have applied for refund, but deptt refuse the application, on basis of we have paid Service tax of finding of Audit not willingly. hence we can not take credit not refund.

Please suggest any solution.

Thanks,

Dinesh

AI Summary

Input tax credit denial on pre-GST ocean freight can be challenged; transitional refund provisions may permit recovery.
Payment of service tax on ocean freight after audit triggers a transitional issue: amounts treated as recoverable under assessment or adjudication are not admissible as input tax credit under the CGST transitional bar, whereas amounts established as refundable under prior law may be refunded in cash under transitional provisions.