https://www.taxtmi.com/caselaws?id=447159 CESTAT Chennai held that service tax demand on ocean freight is not sustainable as it results in double taxation since ocean freight is already included in transaction value for customs duty and excise duty. The tribunal found the recovery legally unjustified. Regarding refund claims for service tax paid on ocean freight and license fees under reverse charge mechanism before July 1, 2017, CESTAT ruled that despite Section 148(8)(a) of CGST Act, appellants were entitled to refund as they could claim Cenvat credit under previous law but lost this benefit under GST regime. The impugned order was set aside and appeal allowed. en-us Tue, 19 Dec 2023 00:00:00 +0530 Tue, 19 Dec 2023 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447159 CESTAT Chennai held that service tax demand on ocean freight is not sustainable as it results in double taxation since ocean freight is already included in transaction value for customs duty and excise duty. The tribunal found the recovery legally unjustified. Regarding refund claims for service tax paid on ocean freight and license fees under reverse charge mechanism before July 1, 2017, CESTAT ruled that despite Section 148(8)(a) of CGST Act, appellants were entitled to refund as they could claim Cenvat credit under previous law but lost this benefit under GST regime. The impugned order was set aside and appeal allowed. Case-Laws Central Excise Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447159