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

[manish kumar]

In my view no any notification/circular has been given by the department till date. So please wait for notification/circular on this issue.

[Himansu Sekhar]

Please refer q. 114001

[Ganeshan Kalyani]

In my view, refund need to be applied. The credit could have carry forward in GST thru GST TRAN 1 which was to be filed on or before 27.12.2017.

[DR.MARIAPPAN GOVINDARAJAN]

TRAN -1 may be reopened as per the decision of GST Council in its 28th meeting?

[Ganeshan Kalyani]

That would be a great relief to the querist.

AI Summary

Service tax on ocean freight: refund or credit depends on TRAN form carryforward and potential reopening of filings.
Whether service tax on ocean freight can be claimed as input tax credit or must be refunded is contested; the department issued a show cause notice refusing credit under Rule 9(bb). Forum replies advise either applying for refund or carrying forward credit into GST via the transitional form (TRAN) filed originally, and note a GST Council discussion on reopening TRAN filings which could allow late carryforward if implemented.