2012 (12) TMI 1010 - AT - Service Tax

Summary

The applicant sought waiver of pre-deposit of duty, interest, and penalty due to improper invoice. The Tribunal found the applicant entitled to input service credit and granted 100% waiver. The Tribunal referred to a previous case where benefit couldn't be denied on procedural grounds. The impugned order was set aside, and the appeal was allowed with consequential relief.