https://www.taxtmi.com/caselaws?id=450401 CESTAT Allahabad dismissed the appeal challenging rejection of service tax refund on ocean freight under reverse charge mechanism. Appellant sought cash refund under section 142(8)(b) of CGST Act 2017, which was rejected on grounds that appellant from taxable territory was not liable for CENVAT credit of service tax paid. Tribunal held it cannot allow grounds amounting to fresh refund claim while deciding appeal under section 35C(1) of Central Excise Act 1944. No infirmity found in impugned order. en-us Tue, 20 Feb 2024 00:00:00 +0530 Tue, 05 Mar 2024 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450401 CESTAT Allahabad dismissed the appeal challenging rejection of service tax refund on ocean freight under reverse charge mechanism. Appellant sought cash refund under section 142(8)(b) of CGST Act 2017, which was rejected on grounds that appellant from taxable territory was not liable for CENVAT credit of service tax paid. Tribunal held it cannot allow grounds amounting to fresh refund claim while deciding appeal under section 35C(1) of Central Excise Act 1944. No infirmity found in impugned order. Case-Laws Service Tax Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450401