2021 (6) TMI 860

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....ive (A.R.) for the Respondent ORDER By this appeal, the appellant is seeking refund of the Service Tax and interest paid by it under Reverse Charge Mechanism on freight services received from foreign shipping line during the period from April to June 2017. 2.1 Two Notifications, viz. Nos. 15/2017-ST and 16/2017-ST, both dated 13.04.2017, whereby it was required for an importer to pay Service Ta....

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....aim of the said amount claiming that the said payment was under mistake of law and that the levy itself was ultra vires, in response to which a Show Cause Notice dated 04.04.2019 was issued inter alia proposing to reject the appellant's refund claim on the ground that the same was neither covered by Section 142 of the CGST Act, 2017 nor relatable to Section 11B(2) of the Central Excise Act, 1944, ....

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....inal, the Adjudicating Authority refers to one of the arguments of the appellant that the Service Tax was not liable to be recovered from them on the ground of revenue neutrality, that all imports in relation to which the Service Tax was recovered during the course of audit were of inputs on which they had availed CENVAT Credit and that the Service Tax paid on such ocean freight amount was also ad....

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....nd claim in question. 6.3 He further refers to Sub-Sections (1) to (5) of Section 142 of the CGST Act, 2017 and concludes that the refund claim of the appellant does not fit into any of the provisions of Section 142 ibid; that the refund claim was not relatable to Section 11B of the Central Excise Act, 1944, as made applicable to Service Tax. This finding and the rejection has been adopted in the....