TMI Blog2021 (12) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... t July 2017, the appellant is entitled to claim refund under the transitional provision of Section 142 (3) of CGST Act. The adjudicating authority is directed to disburse the refund to the appellant within a period of 30 days from the date of receipt of the copy of this order, alongwith interest as per Rules - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 51182 of 2020 (SM) - FINAL ORDER NO. 52078/2021 - Dated:- 15-12-2021 - MR. ANIL CHOUDHARY MEMBER (JUDICIAL) Mr. Bipin Garg, Advocate Ms. J. Kainaat, Advocate for the Appellant Mr. Ravi Kapoor Authorised Representative for the Respondent ORDER The issue involved in this appeal is whether the Appellant is entitled to Cenvat credit and co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erritory to a person located in taxable territory, shall have the option to pay an amount calculated @ 1.4% of the sum of CIF value, of such imported goods, plus cess. 4. On being pointed out by the audit, the Appellant assessee agreed and deposited the service tax amount of ₹ 61,627/- vide challan dated 27th December 2018 alongwith interest. As the Appellant could not take Cenvat credit of service tax paid relating to the period prior to 1st July 2017, under the GST regime, they applied for refund of this amount on 30th April, 2019. 5. Revenue issued show cause notice as it appeared that the appellant have deposited the said amount only after being pointed out by the audit and hence, Cenvat credit is not available to them as we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ean freight under the reverse charge mechanism. Even otherwise, leviability of service tax on ocean freight has been highly debatable issue, and the same travelled to this Tribunal earlier also in different Appeals as well as before the higher courts. Accordingly, I hold that the appellant is entitled to Cenvat credit of the said amount deposited under the erstwhile service tax law. As the Cenvat credit is not available, due to the implementation of GST w.e.f. 1st July 2017, the appellant is entitled to claim refund under the transitional provision of Section 142 (3) of CGST Act. 8. Accordingly, this Appeal is allowed, the adjudicating authority is directed to disburse the refund to the appellant within a period of 30 days from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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