https://www.taxtmi.com/caselaws?id=242395 Waiver of pre-deposit was granted where the assessee availed only proportionate credit of service tax on input services used for generation of electricity in a captive power plant, and part of that electricity was used in manufacturing dutiable goods. The Tribunal noted that the demand arose from denial of credit linked to electricity generated in the plant, including power sold outside the factory, but the record showed proportionate availment relatable to manufacture. On the materials before it, the Tribunal found a prima facie case for interim relief and stayed recovery during the appeal. en-us Thu, 21 Feb 2013 00:00:00 +0530 Tue, 14 Jan 2014 08:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242395 Waiver of pre-deposit was granted where the assessee availed only proportionate credit of service tax on input services used for generation of electricity in a captive power plant, and part of that electricity was used in manufacturing dutiable goods. The Tribunal noted that the demand arose from denial of credit linked to electricity generated in the plant, including power sold outside the factory, but the record showed proportionate availment relatable to manufacture. On the materials before it, the Tribunal found a prima facie case for interim relief and stayed recovery during the appeal. Case-Laws Service Tax Thu, 21 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242395