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TMI Blog2022 (10) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD THAT:- Admittedly, the appellant have purchased fertilizers which is their inputs, at CIF value which includes the ocean freight element. Thus, the demand under service tax is not attracted. It is further found that the show cause notice is also on wrong facts as the date of filing of two Bills of Entry is on 6/7/2017 and 14/7/2017, but it is wrongly alleged that these have been filed on May ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 issued under C.No. V91)Audit/Cir. KSH/CGST/Universal/673/19 dated 26.06.2020 was issued to the appellant by the Assistant Commissioner, CGST Audit, Circle Kashipur, inter alia, demanding the Service tax of Rs. 91,110/- alleged to be short paid on the services viz. Ocean freight services, paid by the appellant during the period from 23.04.2017 to 30.06.2017. 4. it was alleged that the Exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in the vessel at the port of export. 6. In spite of the fact that the appellant had paid the IGST on ocean freight, revenue demanded service tax on the ocean freight under Reverse Charge Mechanism, alleging that the Bills of Entry had been filed on 22/05/2017 14/06/2017 (during service tax regime). The demand was confirmed being Rs. 91,110/- alongwith interest and penalty under Section 78 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand under service tax is not attracted. I further find that the show cause notice is also on wrong facts as the date of filing of two Bills of Entry is on 6/7/2017 and 14/7/2017, but it is wrongly alleged that these have been filed on May June 2017. Thus, the show cause notice is also erroneous on this score. In view of my findings and observations, I allow this appeal and set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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