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2022 (10) TMI 735 - AT - Service TaxLevy of service tax - appellant paid IGST on ocean freight alongwith custom duty at the time of import - reverse charge mechanism - period from 23.04.2017 to 30.06.2017 - Exemption Notification no. 25/2012-ST dated 20.06.2012 as amended vide Notification no. 1/2017-ST dated 12.01.2017 - HELD 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 & June 2017. Thus, the show cause notice is also erroneous on this score. The appeal is allowed - decided in favor of appellant.
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