TMI Blog2021 (9) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... s amount should be refunded to the appellant within a period of 45 days alongwith interest as per the provisions of Section 11BB of the Central Excise Act - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 50072 of 2020-SM - FINAL ORDER NO. 51807/2021 - Dated:- 10-8-2021 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri G. G. Gupta, Advocate for the appellant Shri Mahesh Bhardwaj, Authorised Representative for the respondent ORDER The appellant is a manufacturer of chemical. They imported raw material and accordingly discharge the customs duty alongwith CVD etc. on the CIF price. 2. In the course of audit, it was pointed out that the appellant is liable to pay service tax on reverse charge basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht), as the value of ocean freight has already been included in the value of goods, on which customs duty and CVD has been paid. In fact, payment of service tax on the ocean freight has resulted in double taxation. It is further urged that as the service tax was paid under the provisions of service tax vide service tax challan, as per the provisions of service tax prior to 01.07.2017, and hence the appellant could not take credit in their cenvat register under GST provision. The appellant also filed affidavit in support of their contentions. 5. The Adjudicating Authority recorded the finding that the appellant was importing raw material and as per Notification No. 1/2017 dated 12.01.2017-ST, exemption was withdrawn for services provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dly appellant had deposited the tax under mistaken belief, and has filed the refund application on being so advised. The Court below has passed the order on cryptic ground and non-speaking, and further states that the Court below has failed to decide the main issue - whether the appellant is liable to pay service tax under reverse charge. In view of the admitted facts that ocean freight is part of transaction value of the raw material/ goods, which has suffered Customs duty and Excise duty (CVD), admittedly, excise duty and service tax are mutually exclusive and the same transaction value cannot be subjected to double tax, as has happened in the facts of the present case. The appellant has rightly filed the refund claim and entitled to refu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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