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2022 (6) TMI 305 - CESTAT NEW DELHIRejection of Refund claim - Ocean Freight - double taxation - case of appellant is that they had already paid customs duty, CVD etc. on the import price, which includes ocean freight, the appellant was not required to pay service tax again on the freight (under reverse charge) - HELD THAT:- The transaction value for Custom duty and Excise duty (CVD), includes the ocean freight, and accordingly it is held that the appellant has suffered the double taxation, by again paying the service tax on the ocean freight, as demanded by the Revenue. The appellant is entitled to refund of service tax Rs. 11,31,601/- + Interest Rs. 2,91,590/- + Penalty Rs. 1,69,740/-, totalling Rs. 15,92,931/-. This amount should be refunded to the appellant within a period of 45 days alongwith interest as per the provisions Section 11BB of the Central Excise Act - Appeal allowed - decided in favor of appellant.
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