2024 (8) TMI 476

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....p, Superintendent (AR) for the Respondent ORDER The issue involved in the present case is that whether the appellant  is entitled for the refund of service tax paid on ocean freight as refund of Cenvat credit in terms of Section 142 (3) of CGST Act, 2017. In the  impugned order, Learned Commissioner (Appeals) has observed that as the  service tax was paid belatedly, no credit ....

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.... (1) (b) and (bb) has  is not applicable. 2.2 He placed reliance on the following judgments:- • M/s. Bosch Electrical Drive India Pvt. Ltd. Vs. Commissioner of GST &  C.E., Chennai- 2021 (10) TMI 1345-CESTAT Chennai   • NICO Extrusions Ltd. v. Commissioner of Central Excise & Service  Tax, Daman, 2024 (3) TMI 756 • Pacific Harish Indust....

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....appellant's claim of Cenvat of Service Tax paid on ocean freight is hit by  Rule 9 (1) (b) or(bb) of Cenvat Credit Rules, 2004, I find that firstly there  is no demand notice in respect of Service tax on ocean freight which was  paid by the appellants on their own and also there is no adjudication as  regard the suppression fact, therefore, in absence of any charge by way &nbsp....