https://www.taxtmi.com/caselaws?id=450975 CESTAT Ahmedabad allowed the appeal regarding service tax refund on ocean freight paid under reverse charge mechanism. The appellant paid service tax on ocean freight only upon audit party's insistence, despite the levy being debatable with ongoing litigation that ultimately established ocean freight was not liable to service tax. The revenue rejected the refund claiming suppression of facts under Rule 9(1)(bb) of Cenvat Credit Rules, 2004. The tribunal held no suppression occurred as no show cause notice was issued for extended period demand, and suppression allegations were based on assumptions. Following precedent, the appellant was entitled to Cenvat credit and consequential refund with interest, plus additional interest under Section 11BB for delayed refund processing. en-us Fri, 15 Mar 2024 00:00:00 +0530 Sun, 17 Mar 2024 06:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450975 CESTAT Ahmedabad allowed the appeal regarding service tax refund on ocean freight paid under reverse charge mechanism. The appellant paid service tax on ocean freight only upon audit party's insistence, despite the levy being debatable with ongoing litigation that ultimately established ocean freight was not liable to service tax. The revenue rejected the refund claiming suppression of facts under Rule 9(1)(bb) of Cenvat Credit Rules, 2004. The tribunal held no suppression occurred as no show cause notice was issued for extended period demand, and suppression allegations were based on assumptions. Following precedent, the appellant was entitled to Cenvat credit and consequential refund with interest, plus additional interest under Section 11BB for delayed refund processing. Case-Laws Service Tax Fri, 15 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450975