2012 (12) TMI 1026

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..... , Addl. Commissioner (AR), for the Respondent. 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 wer .....

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..... luded in the service charges and service tax has been 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 .....

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