https://www.taxtmi.com/caselaws?id=432360 The appellant, M/s Raman Polymers, sought a refund of service tax credit paid on reverse charge basis for ocean freight services. The impugned order denying the refund under Rule 9(1)(bb) of the Cenvat Credit Rules was overturned. The Tribunal held that the appellant's entitlement to credit based on their own challan for service tax paid as a recipient could not be denied under Rule 9(1)(bb). The Tribunal emphasized that the issue revolved around the admissibility of credit under Rule 9(1)(bb) alone, separate from the CGST Act, and set aside the impugned order, affirming the appellant's entitlement to cenvat credit for the service tax paid on ocean freight. en-us Thu, 01 Dec 2022 00:00:00 +0530 Wed, 04 Jan 2023 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432360 The appellant, M/s Raman Polymers, sought a refund of service tax credit paid on reverse charge basis for ocean freight services. The impugned order denying the refund under Rule 9(1)(bb) of the Cenvat Credit Rules was overturned. The Tribunal held that the appellant's entitlement to credit based on their own challan for service tax paid as a recipient could not be denied under Rule 9(1)(bb). The Tribunal emphasized that the issue revolved around the admissibility of credit under Rule 9(1)(bb) alone, separate from the CGST Act, and set aside the impugned order, affirming the appellant's entitlement to cenvat credit for the service tax paid on ocean freight. Case-Laws Service Tax Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432360