CESTAT allows refund of Service Tax Paid on Ocean Freight

Asiatic Drugs & Pharmaceuticals Pvt Ltd Vs Commissioner CGST (CESTAT Delhi) The issue in this appeal is whether the refund claim of the appellant-asseesse have been rejected which was collected on ocean freight. CESTAT find that the transaction value for Custom duty and Excise duty (CVD), includes the ocean freight, and accordingly I hold that the appellant has suffered the double taxation, by again paying the service tax on the ocean freight, as demanded by the Revenue. Accordingly, CESTAT allow this appeal and set aside the impugned order. CESTAT further hold that the appellant is entitl...