2022 (10) TMI 1078

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....ER RAJU 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 Section 11B. 2. Heard both the sides. 3. I find that the identical issue of this Tribunal ....

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....vat credit governed under Section 142 (3) of CGST Act, 2017. Since the appellant have made claim on the basis of Hon'ble Gujarat High Court judgment in the case of SAL Steels Limited (supra) that levy of service tax itself is illegal. Their refund claim of service tax paid by them is not on this ground. I am of the view since now appellant argued that they are entitled to refund of service tax pai....