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Mitsui Prime Advanced Composites India ... vs Commissioner, Central Excise & ... on 20 January, 2026

The Ahmedabad Bench in Commissioner of Service Tax versus Kiri Dyes and Chemicals Ltd.7 and also in the case of Adani Power Mundra Limited versus Commissioner of Central Excise & Service Tax8 upheld the view that 'Ocean Freight' is not liable to service tax and hence no liability 4 (2024) 25 Centax 311 (Del.) 5 2025 (391) ELT 468 (Bom.) 6 (2023) 7 CENTAX 63 (Mad) 7 (2023) 10 Centax 134 (Tri.-Ahmd) 8 Final Order No. 12764/2024 5 can be fastened on the appellant. The decision in the case of Commissioner of Service Tax Versus Kiri Dyes and Chemicals Ltd.9 was challenged by the Revenue before the Supreme Court10, however, the same has been dismissed, upholding the decision of the Tribunal.
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