https://www.taxtmi.com/caselaws?id=762094 CESTAT Ahmedabad upheld appellant's refund claim for ocean freight service tax. Following Gujarat HC's decision in SAL Steel Limited case declaring ocean freight service tax unconstitutional, the tribunal ruled appellant was not liable for service tax on ocean freight and eligible for refund without following standard refund procedures under Notification 12/2013-ST. Revenue's appeal was dismissed despite pending SC appeal, as no stay existed against the HC judgment. The tribunal relied on SC precedent in Union of India vs. Mohit Minerals confirming refund eligibility based on non-taxability of ocean freight services. en-us Thu, 21 Nov 2024 00:00:00 +0530 Sat, 23 Nov 2024 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762094 CESTAT Ahmedabad upheld appellant's refund claim for ocean freight service tax. Following Gujarat HC's decision in SAL Steel Limited case declaring ocean freight service tax unconstitutional, the tribunal ruled appellant was not liable for service tax on ocean freight and eligible for refund without following standard refund procedures under Notification 12/2013-ST. Revenue's appeal was dismissed despite pending SC appeal, as no stay existed against the HC judgment. The tribunal relied on SC precedent in Union of India vs. Mohit Minerals confirming refund eligibility based on non-taxability of ocean freight services. Case-Laws Service Tax Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762094