9911796707
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Issues involved:
Seeking waiver of pre-deposit of impugned demands of service tax, interest, and penalties confirmed on the applicants. Details of the judgment: - The applicants, a Container Freight Station (CFS), were seeking waiver of pre-deposit of the impugned demands of service tax, interest, and penalties confirmed on them. - The Revenue contended that as the service of CFS is complete when goods are received at CFS, any post-service activities do not entitle them to input service credit. - The applicants argued that transportation charges of empty containers were included in the service charge and service tax was paid, making them eligible for input service credit under storage and warehousing service. - After hearing the arguments, it was found that the transportation charges paid by the applicants were included in the service charges and service tax had been paid. As the service tax payment had been received by the department and included in the assessable value of the services provided, the applicants were deemed entitled to input service credit. - Consequently, the tribunal granted a 100% waiver of pre-deposit of the entire amount of service tax, interest, and penalty, and stayed the recovery thereof during the pendency of the appeal. *(Dictated in Court)*
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