Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (1) TMI 1169 - AT - Service TaxLevy of service tax - ocean freight paid for imported goods - HELD THAT:- On the identical issue this Tribunal in the case of COROMANDEL INTERNATIONAL LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, VADODARA [2021 (10) TMI 1289 - CESTAT AHMEDABAD] where it was 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 present case also being identical issue involved, following the aforesaid decision, the appeal is allowed by way of remand to the adjudicating authority to pass a fresh order - appeal allowed by way of remand.
|