2022 (7) TMI 609

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..... AST INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE ST, VADODARA [ 2022 (7) TMI 567 - CESTAT AHMEDABAD] has remanded the matter holding that Matter remanded to the Adjudicating Authority to decide the case afresh under Section 11B that whether the service tax paid by the appellant on ocean freight is legal and correct or otherwise. Respectfully following the said order, the matter is rema .....

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..... matter for following reasons: 4. I have considered the submissions made by both the sides and perused the record. I find that both the lower authorities passed the order on the ground that the refund which were claimed than cash refund of Cenvat credit of service tax paid on ocean freight in terms of Section 142(3) read with Section 11B is not admissible. I find that as regard the said issue .....

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..... rther this issue was not 3 EXCISE Appeal No. 10266 of 2020-SM examined by the lower authorities about the levy of service tax on ocean freight and also the judgment of Hon ble Gujarat High Court was not available before the lower authorities. Respectfully following the said order, the matter is remanded to the original authority. (Dictated Pronounced in the open court) - - TaxTMI - T .....

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