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TMI Blog2021 (12) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Representative for the Respondent ORDER The issue involved in this appeal is whether the Appellant is entitled to Cenvat credit and consequential refund of Service Tax paid on 27th December 2018 (during GST regime) pursuant to audit objection, under reverse charge mechanism. 2. Appellant is manufacturer of poly bags which attracts Central Excise Duty under the First Schedule to CETA 1985. Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other than the service provider shall be the importer as defined under clause (26) of Section 2 of the Customs Act. 3. Further, Service tax Rules were amended by inserting sub-rule 7CA after rule 7C, vide Notification No. 16/2017-ST w.e.f. 23.04.2017. The newly inserted sub-rule 7CA provides-the person liable for paying service tax for the taxable services provided or agreed to be provided by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und as per Section142 (8)(a) of CGST Act. The SCN was adjudicated on contest and the SCN was confirmed rejecting the claim for refund. Being aggrieved, the Appellants referred the Appeal before the Commissioner (Appeal) who was pleased to reject the appeal upholding the order of the Assitant Commissioner, observing that Section 142 (8)(a) of CGST, Act specifically debars the admissibility of input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e.f. 1st July 2017. And in all this melee, the appellant assessee missed to deposit the service tax on ocean freight under reverse charge mechanism. 7. Accordingly, I find that there is no mala fide on the part of the appellant in not depositing the service tax on ocean freight under the reverse charge mechanism. Even otherwise, leviability of service tax on ocean freight has been highly debatab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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