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2021 (10) TMI 1289 - AT - Service TaxRefund of service tax paid - it is claimed that levy of service tax on ocean freight itself has been held as ultra-vires - HELD THAT:- The judgment of Gujarat High Court in the case of MESSRS SAL STEEL LTD. & 1 OTHER (S) VERSUS UNION OF INDIA [2019 (9) TMI 1315 - GUJARAT HIGH COURT] only after the proceedings concluded by the lower authority i.e. sanctioning authority. This judgment was challenged before the Hon’ble Supreme Court by the Revenue but no stay was granted, since the judgment was not delivered before passing the adjudication order and by the Commissioner (Appeals). In the interest of justice, the matter needs to be reconsidered in the light of judgment of Hon’ble Gujarat High Court in the case SAL Steel Limited - Appeal allowed by way of remand
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