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2021 (12) TMI 736 - AT - Service TaxCENVAT Credit - consequential refund of Service Tax paid - reverse charge mechanism - HELD THAT:- There is no mala fide on the part of the appellant in not depositing the service tax on ocean freight under the reverse charge mechanism. Even otherwise, leviability of service tax on ocean freight has been highly debatable issue, and the same travelled to this Tribunal earlier also in different Appeals as well as before the higher courts. The appellant is entitled to Cenvat credit of the said amount deposited under the erstwhile service tax law. As the Cenvat credit is not available, due to the implementation of GST w.e.f. 1st July 2017, the appellant is entitled to claim refund under the transitional provision of Section 142 (3) of CGST Act. The adjudicating authority is directed to disburse the refund to the appellant within a period of 30 days from the date of receipt of the copy of this order, alongwith interest as per Rules - Appeal allowed - decided in favor of appellant.
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