Favorable Order on refund of ST amount paid on Ocean freight

Advocate Anand Bhattacharya Amzole India Pvt. Limited Vs Commissioner, Central Goods and Respondent Service Tax (CESTAT Delhi) 01. The assessee imported certain machines / capital goods and paid custom duties on CIF value of such Imports. During the course of audit the audit team stated that as per Notification No. 30/2012-ST dated 20.06.2012 (as amended by Notification No.15/2017-ST dated 13.04.2017 made effective from 23.04.2017 , Service Tax on Ocean Freight is payable on reverse charge basis and hence the assessee should have paid Service tax on reverse charge basis. Accordingly the assess...