https://www.taxtmi.com/caselaws?id=752940 CESTAT Allahabad dismissed Revenue's appeal regarding refund claim for service tax paid on ocean freight under reverse charge mechanism for crude oil imports. The tribunal upheld the refund order, citing SC precedent in Mafatlal Industries Ltd. v. UOI that collection/retention of tax without legal authority entitles the taxpayer to claim refund. The issue was considered settled law following earlier CESTAT decision in RGI Meditech Pvt. Ltd. case, making Revenue's appeal meritless. en-us Wed, 15 May 2024 00:00:00 +0530 Tue, 21 May 2024 20:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752940 CESTAT Allahabad dismissed Revenue's appeal regarding refund claim for service tax paid on ocean freight under reverse charge mechanism for crude oil imports. The tribunal upheld the refund order, citing SC precedent in Mafatlal Industries Ltd. v. UOI that collection/retention of tax without legal authority entitles the taxpayer to claim refund. The issue was considered settled law following earlier CESTAT decision in RGI Meditech Pvt. Ltd. case, making Revenue's appeal meritless. Case-Laws Service Tax Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752940