TaxTMI 
TaxTMI 
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
Service Tax paid on Ocean Freight for pre GST period, now can take input tax credit or apply refund?
31 Jul 2018 
5 Replies 
1394 Views Asked by
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. (AI Summary)
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. (AI Summary)