https://www.taxtmi.com/caselaws?id=459844 Refund of service tax paid on ocean freight after the GST transition was examined under the transitional refund mechanism in section 142(3) of the CGST Act. The service tax related to a pre-01.07.2017 period when CENVAT credit was otherwise available, so the claim could not be rejected merely because payment was made after GST commencement. Earlier decisions on eligibility supported the appellant's prima facie case. However, the refund claim required factual verification on several aspects and could not be finally allowed on the available record, so the matter was remitted for fresh scrutiny. en-us Tue, 14 May 2024 00:00:00 +0530 Tue, 31 Dec 2024 23:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459844 Refund of service tax paid on ocean freight after the GST transition was examined under the transitional refund mechanism in section 142(3) of the CGST Act. The service tax related to a pre-01.07.2017 period when CENVAT credit was otherwise available, so the claim could not be rejected merely because payment was made after GST commencement. Earlier decisions on eligibility supported the appellant's prima facie case. However, the refund claim required factual verification on several aspects and could not be finally allowed on the available record, so the matter was remitted for fresh scrutiny. Case-Laws Service Tax Tue, 14 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459844