2022 (6) TMI 305

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....cate for the Appellant Ms. Tamanna Alam, Authorised Representative for the Respondent ORDER Heard the parties. 2. The issue in this appeal is whether the refund claim of the appellant-asseesse have been rejected which was collected on ocean freight. 3. The brief facts of the case are that the appellant is engaged in the manufacture of Cefadroxil Monohydrate Trihydrate, filed the ref....

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....he appellant was unable to either avail CENVAT Credit due to GST regime or transition of the credit, vide FORM GST TRAN- 1. Thus, while the appellant has paid the Service Tax; the appellant not avail or utilize the input tax credit of the Service Tax, paid on reverse charge basis. 4. On being advised, that as the appellant has already paid customs duty, CVD etc. on the import price, which inclu....

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....that they have not taken credit of the said amount, therefore the refund claim appears to be bad. Accordingly, the appellant was required to show cause as to why the refund claim, not be rejected. The show cause notice was adjudicated on contest. The appellant had urged that the service tax cannot be levied on the same transaction/activity twice (ocean freight), as the value of ocean freight has a....

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....by way of transportation of goods from a place outside India upto customs station in India. It was further observed vide Notification No. 3/2017 read with Notification No. 15/2017, importer was liable to pay service tax under reverse charge mechanism, by amending Notification No. 30/2012-ST. The tax deposited related to the period April, 2017 to June, 2017. It is further observed, that the appella....