9911796707
TMI Blog2024 (8) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of fact or malafide intention alleged/established against the appellants or not - HELD 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 suppr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umrawat, Advocate for the Appellant Shri R R Kurup, Superintendent (AR) for the Respondent 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is not applicable. 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 -2019 (10) TMI 626 Nissan Motor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eight 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 Cenvat Credit Rules, 2004 is on assumption and presumption which cannot be accepted. Moreover, the payment of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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