2023 (1) TMI 145

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....ssion, misdeclaration etc. against the appellant and no penalty was imposed. He pointed out that issue regarding taxability of ocean freight has also been examined by Hon'ble High Court of Gujarat in SAL Steels 2020 (37) GSTL 3 (Guj.) has held the levy of service tax on ocean freight ultra virus. In this background, no suppression misdeclaration could have been alleged against the appellant. He pointed out that they had sought to avail the credit of the service tax paid on the appellant and sought refund of the said credit. The impugned order denies the refund on the ground that the appellants are not entitled to the credit of the service tax paid. The impugned order invokes Rule 9(1)(bb) of the Cenvat Credit Rules. 3. Learned counsel poin....

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....Electrical (supra) has no relevance in the instant case. The instant case is solely based on the admissibility of credit under Rule 9(1)(bb). 6. I find that the Tribunal in the case of Swamy Construction (supra) has observed as follows: "04. I have carefully considered the submissions made by both the sides and perused the records. I find that the appellant have paid the service tax on reverse charge mechanism and taken the credit on the challans by which the service tax was paid. The department's case is that the appellant is not entitled to credit on such challans in terms of Rule 9(1)(bb) of Cenvat Credit Rules. I find that the appellant's eligibility of credit is not on the basis of Rule 9(1)(bb) which is on the basis of Rule....