2021 (12) TMI 901

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....vocate for the appellant Shri Ravi Kapur, Authorised Representative for the respondent ORDER Heard the parties. 2. The issue involved in this appeal is whether the appellant a manufacturer of chemical products, imported raw material and paid the price for the same by way of Cost + Insurance + Freight (CIF). The appellant received the goods and has shown the receipt in their books of ac....

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.... the Customs Act. 4. Further, Rule 6 of Service tax Rules were amended by inserting sub-rule 7CA after rule 7C vide, Notification No. 16/2017-ST w.e.f. 23.04.2017. The newly inserted sub-rule 7CA provides, the person liable for paying service tax for the taxable services provided or agreed to be provided by a person located in non-taxable territory to a person located in taxable territory, shal....

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....le cenvat credit and it is further provided that such claim arising after 30.06.2017, shall be settled in cash. Accordingly, the appellant applied for refund on 04.05.2019 for the said service tax of Rs. 1,00,003/-. Pursuant to show cause notice, the refund claim was rejected on the ground that Rule 9(1b) of the Cenvat Credit Rules, 2004, does not allow cenvat credit where a supplementary invoice ....

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....6. Learned Counsel appearing for the appellant stated that there is mistake of law committed by the Court below, inasmuch as in the facts and circumstances, no supplementary invoices was raised by the service provider admittedly the appellant has imported the goods on CIF basis. He further states that under the provision of Service Tax, no rules are framed bifurcation of the composite price (CIF) ....