9911796707
TMI Blog2024 (5) TMI 1501X X X X Extracts X X X X X X X X Extracts X X X X ..... at the amount of service tax paid on the ocean freight is after 01.07.2017 when cenvat credit was not admissible - HELD THAT:- Even though the appellant have paid the service tax after 01.07.2017 but the same pertains to the period prior to 01.07.2017 when the service tax paid on ocean freight was admissible as cenvat credit. Since the appellant is unable to take the credit after 01.07.2017, the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 after 01.07.2017 during the GST regime, no credit on service tax was possible. Therefore, no refund could be paid. 2. Shri Devashish Trivedi, Learned Counsel appearing on behalf of the Appellant at the outset su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inding of the impugned order. 4. I have carefully considered the submission made by both sides and perused the records. I find that the refund was rejected on the ground that the amount of service tax paid on the ocean freight is after 01.07.2017 when cenvat credit was not admissible. I find that even though the appellant have paid the service tax after 01.07.2017 but the same pertains to the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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