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2022 (7) TMI 567 - AT - Central ExciseSeeking refund of service tax paid on ocean freight - case of appellant is that the appellant is entitled for Cenvat credit of service tax paid on ocean freight and accordingly, they are entitled cash refund under Section 142(3) read with Section 11B - HELD THAT:- Both the lower authorities passed the order on the ground that the refund which were claimed than cash refund of Cenvat credit of service tax paid on ocean freight in terms of Section 142(3) read with Section 11B is not admissible. As regard the said issue this Tribunal’s Division Bench has referred the matter to the Larger Bench in the case of M/S. BOSCH ELECTRICAL DRIVE INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF G.S.T. AND CENTRAL EXCISE, CHENNAI [2021 (10) TMI 1345 - CESTAT CHENNAI] - No order is passed on cash refund of Cenvat credit governed under Section 142 (3) of CGST Act, 2017. Since the appellant have made claim on the basis of Hon’ble Gujarat High Court judgment in the case of SAL Steels Limited [2019 (9) TMI 1315 - GUJARAT HIGH COURT] that levy of service tax itself is illegal. Their refund claim of service tax paid by them is not on this ground. Since now appellant argued that they are entitled to refund of service tax paid on ocean freight there will not have any effect on reference made by the Division Bench. Further this issue was not examined by the lower authorities about the levy of service tax on ocean freight and also the judgment of Hon’ble Gujarat High Court was not available before the lower authorities. 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 - appeal allowed by way of remand.
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