M/S. KOG-KTV FOOD PRODUCTS (INDIA) PVT. LTD., REP. BY ITS MANAGING DIRECTOR MR. K.T.V. NARAYANAN VERSUS JOINT COMMISSIONER (APPEALS) , THE ASSISTANT COMMISSIONER OF CGST & CENTRAL EXCISE, TUTICORIN

Citation: 2024 taxo.online 673

In a recent legal development, a writ petition challenging an order of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) regarding the levy and collection of service tax on ocean freight was heard. The petitioner contested the order, citing the decision of a non-jurisdictional High Court on the matter.

The court observed that the CESTAT's order was passed while the issue was pending before the Hon’ble Supreme Court, specifically in reference to a decision of the Gujarat High Court. Subsequently, the Supreme Court set aside the Gujarat High Court's decision, affirming the legality of the relevant provisions.

Given this legal backdrop, the court quashed the CESTAT's order and directed the respondent to process the petitioner's claim for refund, covering the period from July 2017 to March 2019, along with applicable interest under the Integrated Goods and Services Tax (IGST) Act, 2017.

The court's decision underscored the importance of adherence to legal precedents and the significance of Supreme Court rulings in shaping tax jurisprudence.

This ruling not only ensures justice for the petitioner but also sets a precedent for similar cases, potentially impacting numerous taxpayers seeking refunds on service tax related to ocean freight.

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