Order Date: 6 July 2022

Key pointer:

• The appellant, PAB Organics pvt. Ltd. Filled an appeal on the ground that appellant is entitled for Cenvat credit of service tax paid on ocean freight and accordingly, they are entitled cash refund under Section 142(3) read with Section 11B.
• The issue involved in the case is whether the appellant is entitled for refund of service tax paid on ocean freight?
• The Tribunal observed that the identical issue of this Tribunal in the case of Galaxy Poly Plast Industries has remanded the matter holding that Matter remanded to the Adjudicating Authority to decide the case afresh under Section 11B that whether the service tax paid by the appellant on ocean freight is legal and correct or otherwise.
• Hence the matter is remanded back to the original authority.