Ocean freight not liable to Service Tax on reverse charge basis

Birla Corporation Limited Vs Commissioner, Central Excise CGST Udaipur (CESTAT Delhi) The appellant is engaged in the manufacture of cement. They imported some machines/inputs on CIF and FOB basis. During the course of Audit, it was observed that the appellant has short paid service tax on Ocean freight, which is liable to be paid by the importer in terms of Notification No.15/2017-ST and 16/2017-ST, both dated 13.04.2017 w.e.f. 23.04.2017. Show cause notice dated 20.12.2018 proposed the demand of service tax amounting to Rs.23,60,643/-. On adjudication, the demand was reduced to Rs.7,67,085/-...