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of <h1>Tribunal grants full waiver for service tax, interest & penalty on CFS applicants</h1> <h3>Seabird Marine Services P. Ltd. Versus Commissioner of Central Excise, Raigad</h3> The tribunal granted a 100% waiver of pre-deposit of the entire amount of service tax, interest, and penalty confirmed on the Container Freight Station ... - Applicants, a Container Freight Station (CFS), sought waiver of pre-deposit against demands of service tax, interest and penalties. Issue: whether transportation charges for empty containers (incurred after unloading and delivery to container yard) qualify for input service credit, given Revenue's view that CFS service is complete on receipt of goods at CFS. Applicant's case: transportation charges were included in the service charge, service tax was paid, and the activity is covered under storage and warehousing service; hence input service credit is claimable. Tribunal notes it is 'not disputed that the amount of transportation paid by the applicant are included in the service charges and service tax has been paid.' On that basis Tribunal held the appellants 'are entitled for input service credit,' and found that the applicants 'made out a case for 100% waiver of pre-deposit.' Ordered waiver of the pre-deposit of the entire amounts and stayed recovery during pendency of the appeal.
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