2024 (5) TMI 1501

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.... : 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 tax was paid after 01.07.2017 during the GST ....

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....won 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 perused the records. I find that the refund was rejected on the ground that the amount of....