2024 (9) TMI 1174

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....e Appeared for the Appellant Shri Rajesh K Agarwal, Superintendent (AR) Appeared for the Respondent ORDER The issue involved in the present case is that whether the appellant is entitled for abatement of 70 % from the gross value for the purpose of paying service tax on ocean freight or otherwise. Both the lower authorities have confirmed the demand of deferential duty attributed to the a....

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....ent. In the present case since the service provider is located outside India, there is no question of availing the Cenvat credit by them. Therefore, there is no violation of the condition. He placed reliance on following judgments:- • SAL Steel Ltd. Vs UOI, 2020 (37) GSTL (Guj) • Torrent Power Ltd Vs UOI, 2024 (7) TMI 315-GUJARAT HIGH COURT • Sanathan Textile....