https://www.taxtmi.com/caselaws?id=429725 The appellant's claim for Cenvat credit and refund of service tax on Ocean freight was upheld by the court. The denial of Cenvat credit based on alleged suppression of fact was deemed unsustainable as no Show Cause Notice was issued. The court highlighted the potential entitlement to cash refund under Section 142(3) of the CGST Act and referenced a recent judgment on the taxability of Ocean freight. The impugned orders were set aside, and the case was remanded for further proceedings to establish charges of suppression of fact and clarify entitlement to Cenvat credit and cash refund. en-us Thu, 25 Aug 2022 00:00:00 +0530 Fri, 04 Nov 2022 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429725 The appellant's claim for Cenvat credit and refund of service tax on Ocean freight was upheld by the court. The denial of Cenvat credit based on alleged suppression of fact was deemed unsustainable as no Show Cause Notice was issued. The court highlighted the potential entitlement to cash refund under Section 142(3) of the CGST Act and referenced a recent judgment on the taxability of Ocean freight. The impugned orders were set aside, and the case was remanded for further proceedings to establish charges of suppression of fact and clarify entitlement to Cenvat credit and cash refund. Case-Laws Service Tax Thu, 25 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429725