2024 (8) TMI 476

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..... dent ORDER The issue involved in the present case is that whether the appellant  is entitled for the refund of service tax paid on ocean freight as refund of Cenvat credit in terms of Section 142 (3) of CGST Act, 2017. In the  impugned order, Learned Commissioner (Appeals) has observed that as the  service tax was paid belatedly, no credit on service tax was admissible in   .....

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..... able. 2.2 He placed reliance on the following judgments:- * M/s. Bosch Electrical Drive India Pvt. Ltd. Vs. Commissioner of GST &  C.E., Chennai- 2021 (10) TMI 1345-CESTAT Chennai   * NICO Extrusions Ltd. v. Commissioner of Central Excise & Service  Tax, Daman, 2024 (3) TMI 756 * Pacific Harish Industries Limited v. Commissioner of Central Excise &  Service Tax, Surat -2 .....

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..... find that firstly there  is no demand notice in respect of Service tax on ocean freight which was  paid by the appellants on their own and also there is no adjudication as  regard the suppression fact, therefore, in absence of any charge by way  of show cause notice or adjudication thereof, the allegation of suppression  of fact only to invoke Rule 9 (1) (b) or (bb) of Cen .....

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