https://www.taxtmi.com/caselaws?id=416135 Cenvat credit on ocean freight service tax paid under reverse charge was treated as eligible where there was no supplementary invoice and no allegation or finding of fraud, collusion, wilful misstatement or suppression. On that basis, the credit was held refundable in cash under the transitional GST scheme, and consequential relief including interest followed. The department's objection based on the Cenvat Credit Rules was not accepted on the facts stated, because the payment made pursuant to the audit objection did not lose its character as eligible credit in the absence of the prescribed bar. en-us Wed, 08 Dec 2021 00:00:00 +0530 Wed, 22 Dec 2021 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416135 Cenvat credit on ocean freight service tax paid under reverse charge was treated as eligible where there was no supplementary invoice and no allegation or finding of fraud, collusion, wilful misstatement or suppression. On that basis, the credit was held refundable in cash under the transitional GST scheme, and consequential relief including interest followed. The department's objection based on the Cenvat Credit Rules was not accepted on the facts stated, because the payment made pursuant to the audit objection did not lose its character as eligible credit in the absence of the prescribed bar. Case-Laws Central Excise Wed, 08 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416135