https://www.taxtmi.com/caselaws?id=247873 Project-wise abatement under the relevant service tax exemption notifications can be examined separately for each project, rather than by aggregating all of an assessee's projects. Where the demand rests on an assumption that credit-bearing inputs and capital goods must have been used across both abated and non-abated projects, the claim must be supported by evidence, not probability. On the available record, the applicant had disclosed the credit taken and the projects in which the goods were used, and no material showed use of those goods in the projects where abatement was claimed. A prima facie case for waiver of pre-deposit and stay of recovery was therefore made out. en-us Thu, 18 Jul 2013 00:00:00 +0530 Mon, 20 Feb 2017 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247873 Project-wise abatement under the relevant service tax exemption notifications can be examined separately for each project, rather than by aggregating all of an assessee's projects. Where the demand rests on an assumption that credit-bearing inputs and capital goods must have been used across both abated and non-abated projects, the claim must be supported by evidence, not probability. On the available record, the applicant had disclosed the credit taken and the projects in which the goods were used, and no material showed use of those goods in the projects where abatement was claimed. A prima facie case for waiver of pre-deposit and stay of recovery was therefore made out. Case-Laws Service Tax Thu, 18 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247873