2024 (5) TMI 1501

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....vedi, Advocate. For the Respondent : Shri R R Kurup, Superintendent (AR). ORDER RAMESH NAIR 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 ta....

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....e -I-Final Order No. A/85430/2022 dated 05.05.2022 (Tri.- Mumbai) * Doowon Automotive Systems India Pvt Ltd vs. Commissioner of GST & C.Ex., Chennai-2022 (65) GSTL 93 (Tri.- Chennai) 3. Shri R.R Kurup, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. I have carefully considered the submission made by both sides and perus....