SC Stays Service Tax Refund on Ocean Freight in Pending SAL Steel Ruling

Commissioner of Central Excise And Service Tax Vs Adani Power Mundra Limited (Supreme Court of India)

Refund of Service Tax on Ocean Freight stayed pending SC’ decision on ocean freight levy’s validity

The Hon’ble Supreme Court in the case of Commissioner of Central Excise & Service Tax Ahmedabad v. Adani Power Mundra Ltd. [Civil Appeal Diary No. 31293/2025 dated July 15, 2025] held that compliance with the CESTAT Ahmedabad’s order granting refund of service tax on ocean freight under reverse ch

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