Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 519 - AT - Service TaxAvailment of CENVAT Credit - common services - payment of an amount @ 10% / 5% on the electricity sold by the appellant from their electricity generated in Tamil Nadu as per Rule 6 of the Cenvat Credit Rules, 2004 - Held that:- During the course of the hearing and on perusal of the case records, it is observed by us that no where it is coming out as to which common services were availed by the appellant which were used both in the premises of the appellant as well as the electricity generating unit in Tamil Nadu. In the absence of any such co-relation, prima facie, Revenue has not been able to discharge burden that certain common services have been availed by the appellant and their electricity generating unit situated in Tamil Nadu. In view of the above observations and the case laws relied upon by the appellant, prima-facie, a case for complete waiver of the confirmed dues and penalties have been made out by the appellant - Stay granted.
|