9911796707
TMI Blog2024 (9) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... of deferential duty attributed to the abatement portion on the ground that the appellant have not fulfilled the condition for availing the exemption under N/N. 26/2012-ST dated 20.06.2012 (Serial No.10) - HELD 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. As per the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itled for abatement of 70 % from the gross value for the purpose of paying service tax on ocean freight or otherwise. Both the lower authorities have confirmed the demand of deferential duty attributed to the abatement portion on the ground that the appellant have not fulfilled the condition for availing the exemption under Notification No.26/2012-ST dated 20.06.2012 (Serial No.10). 2. Shri Jagdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... placed reliance on following judgments:- * SAL Steel Ltd. Vs UOI, 2020 (37) GSTL (Guj) * Torrent Power Ltd Vs UOI, 2024 (7) TMI 315-GUJARAT HIGH COURT * Sanathan Textile Pvt. Ltd. Vs UOI, 2024 (3) TMI 241-BOMBAY HIGH COURT * Commr of S.T, Ahmd Vs Kiri Dyes and Chemical Ltd., 2023 (3) TMI 1400-CESTAT AHMEDABAD * Commr of S.T. Vs Kiri Dyes and Chemical Ltd., 2023 (9) TMI 305-SC ORDER * S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of law, the matter needs to be reconsidered by the adjudicating authority.
5. Therefore, we set aside the impugned order and allow the appeal by way of remand to the adjudicating authority to pass a fresh order on all the points taking into cognizance the judgment in the case of SAL Steel Ltd (supra) and also on the other issues.
(Pronounced in the open court on 19.09.2024) X X X X Extracts X X X X X X X X Extracts X X X X
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