2022 (7) TMI 567

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....ant Shri G. Kirupanandan, Superintendent (AR) for the Respondent ORDER RAMESH NAIR : The issue involved in the present case is whether the appellant is entitled for refund of service tax paid on ocean freight on the ground that appellant is entitled for Cenvat credit of service tax paid on ocean freight and accordingly, they are entitled cash refund under Section 142(3) read with Secti....

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....nue submits that as regards the refund of Cenvat credit under Section 142(3), this Tribunal has referred the matter to the Larger Bench on the issue of jurisdiction. Therefore, this Tribunal cannot decide the issue of refund under Section 142(3). 4. I have considered the submissions made by both the sides and perused the record. I find that both the lower authorities passed the order on the gro....

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....hem is not on this ground. I am of the view since now appellant argued that they are entitled to refund of service tax paid on ocean freight there will not have any effect on reference made by the Division Bench. Further this issue was not examined by the lower authorities about the levy of service tax on ocean freight and also the judgment of Hon'ble Gujarat High Court was not available before th....