CESTAT Ahmedabad Allows Refund of Ocean Freight Service Tax Paid

Synergy Seaports Pvt Ltd Vs Commissioner of C.E. & S.T. (CESTAT Ahmedabad)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has allowed an appeal filed by Synergy Seaports Pvt Ltd, directing the refund of Rs. 1,85,79,431 in service tax paid on ocean freight. The Tribunal’s decision, pronounced on September 10, 2024, set aside the earlier order of the first appellate authority which had rejected the refund claim on grounds of being time-barred.

Background of the Dispute

Synergy Seaports Pvt Ltd (hereafter, “

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