TMI BlogCash Refund of CENVAT Credit - Ocean Freight - Though the appellant have paid the Service Tax on Ocean...Cash Refund of CENVAT Credit - Ocean Freight - Though the appellant have paid the Service Tax on Ocean freight on the instruction of audit, but no Show Cause Notice was issued for demand of such Service Tax. In absence of any proceedings with respect to the demand of Service Tax, the charge of suppression of fact does not exist - Matter restored for re-adjudicating the issue of levy and refund afresh - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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