9911796707
TMI Blog2024 (11) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... Sunita Menon , Authorised Representative for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant entitled for abatement of 70% from the gross value of the purpose of paying service tax on ocean freight or otherwise. The lower authorities have confirmed the demand of differential duty attributed to the abatement portion on the ground that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 19.09.2024. 3. Shri Sunita Menon, Learned (Superintendent) Authorised Representative appearing for the Revenue has no objection if the matter is remanded. 4. Considering the submission made by both the sides and perused the records, we find that in the appellant's own case vide this Tribunal Order No. 12065/2024 dated 19.09.2024 matter was remanded, the said order reproduced below: "The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not sustainable. He further submits that the abatement of 70% was denied by the Revenue only on the ground that the condition prescribed thereforwas not followed. He submits that the condition which is prescribed is applicable to the service provider not to the service recipient. In the present case since the service provider is located outside India, there is no question of availing the Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used the record. We find that in the present case the service tax demand was confirmed on the ocean freight for the transportation of vessel in respect of imported goods from abroad to Indian port. We find that as per the Hon'ble Gujarat High Court judgment in the SAL Steel Ltd (supra) the levy was itself held unconstitutional. However, before passing both the orders of the lower authorities the j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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