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

[Dinesh Ghatkar]

Dear Sir,

Thanks for your prompt response,

Sir, Deptt issued us SCN and refuse under Rule 9(bb), plz suggest any circular/notification/rule under which we can fight legally,

Please help.

regards,

Dinesh

AI Summary

Can Input Tax Credit or Refund Be Claimed for Pre-GST Ocean Freight Service Tax? Rule 9(bb) in Focus. A discussion on whether input tax credit or a refund can be claimed for service tax paid on ocean freight during the pre-GST period. The department issued a show cause notice refusing the claim under Rule 9(bb). One participant suggests waiting for a notification or circular, while another advises applying for a refund or carrying forward the credit through GST TRAN 1, which had a filing deadline of December 27, 2017. It is mentioned that TRAN 1 might be reopened based on a GST Council decision, which could provide relief.