2023 (2) TMI 177

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....mic Laws Practice, Advocates. For the Respondents : Mr. Karan Adik with Mr. Satyaprakash Sharma, Advocates. P.C.:- 1. Heard learned counsel for the parties. Taken up for disposal in view of the narrow issue involved. 2. The Petitioner has challenged the show cause notice issued by the Respondent No.2-Commissioner of CGST (Central Excise Tribunal). 3. The Petitioner is a company who ....

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....their major input (vegetable oils) from overseas involving payment of ocean freight. In terms of Notf. No.8/2017-Integrated Tax (Rate), dated 28th June, 2017 & Notf. No.10/2017-Integrated Tax (Rate), as amended, where the value of taxable service provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a p....

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....paragraph 10 of the petition, I say that the Petitioner has submitted its reply to the aforesaid observations vide letter dated 14.07.2020 and have stated that the issue is no longer res integra and has already been settled by the Gujrat High Court in favour of the Petitioner in the case of Mohit Minerals (P) Ltd Vs. Union of India (2020) 33 GSTL 321(Gujrat). I say that the said judgment of Gujrat....

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.... of Union of India Vs. Mohit Minerals Private Limited Civil Appeal No.1390-22 and ors dated 19 May 2022. and upheld the judgment of the Gujarat High Court in Mohit Minerals Private Limited. Learned counsel for the Respondents states that though this position is correct, the Petitioner can point it out to the Commissioner fact in response to the show cause notice. 6. We do not find any purpose i....