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2022 (7) TMI 609 - AT - Service TaxSeeking Cash Refund of service tax paid on ocean freight - refund sought on the ground that appellant is entitled for Cenvat credit of service tax paid on ocean freight - Section 142(3) read with Section 11B of CEA - HELD THAT:- The identical issue of this Tribunal in the case of GALAXY POLY PLAST INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, VADODARA [2022 (7) TMI 567 - CESTAT AHMEDABAD] has remanded the matter holding that Matter remanded to the Adjudicating Authority to decide the case afresh under Section 11B that whether the service tax paid by the appellant on ocean freight is legal and correct or otherwise. Respectfully following the said order, the matter is remanded to the original authority.
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