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.

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