https://www.taxtmi.com/caselaws?id=252385 The Tribunal granted a stay on the demand confirmation, interest, and penalties under the Finance Act, 1994, amounting to Rs. 72,18,957/-, finding that the Revenue failed to establish a clear connection between the services availed and their use in electricity generation. The appellant successfully argued that certain services were not utilized for the electricity generating unit, shifting the burden of proof to the Revenue to demonstrate the relatability of service tax credit. Consequently, the Tribunal ordered a prima facie case for a complete waiver of confirmed dues and penalties, halting recoveries until the appeal's resolution. en-us Thu, 28 Aug 2014 00:00:00 +0530 Mon, 20 Oct 2014 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252385 The Tribunal granted a stay on the demand confirmation, interest, and penalties under the Finance Act, 1994, amounting to Rs. 72,18,957/-, finding that the Revenue failed to establish a clear connection between the services availed and their use in electricity generation. The appellant successfully argued that certain services were not utilized for the electricity generating unit, shifting the burden of proof to the Revenue to demonstrate the relatability of service tax credit. Consequently, the Tribunal ordered a prima facie case for a complete waiver of confirmed dues and penalties, halting recoveries until the appeal's resolution. Case-Laws Service Tax Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252385