2012 (12) TMI 1026

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..... ORDER The applicants are seeking waiver of pre-deposit of the impugned demands of service tax, interest and penalties confirmed on them. 2. The facts of the case are that applicants are a CFS i.e. Container Freight Station. During the course of their business activity, containers are received by them and after unloading the container, they were re-sent to the container yard. The applic .....

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..... n paid. If service tax payment has been received by the department and same was included in the assessable value of the services provided. In these circumstances, I am of the view that the appellant are entitled for input service credit. Therefore, applicant has made out a case for 100% waiver of pre-deposit. Accordingly, I waive the pre-deposit of entire amount of service tax, interest and penalt .....

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