https://www.taxtmi.com/caselaws?id=294651 The Tribunal ruled in favor of the appellant in a case involving the clubbing of clearances for exemption limit determination and alleged short payment of service tax on transport of goods. The Tribunal established the independence of the appellant from another entity and emphasized that clearances should be independently considered for exemption determination. Additionally, the Tribunal found that the burden of proving non-availment of Cenvat credit rested solely with the service provider, leading to a favorable outcome for the appellant on both issues. The impugned appeal was allowed, and the demands were deemed unsustainable. en-us Fri, 02 Aug 2019 00:00:00 +0530 Mon, 26 Apr 2021 10:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294651 The Tribunal ruled in favor of the appellant in a case involving the clubbing of clearances for exemption limit determination and alleged short payment of service tax on transport of goods. The Tribunal established the independence of the appellant from another entity and emphasized that clearances should be independently considered for exemption determination. Additionally, the Tribunal found that the burden of proving non-availment of Cenvat credit rested solely with the service provider, leading to a favorable outcome for the appellant on both issues. The impugned appeal was allowed, and the demands were deemed unsustainable. Case-Laws Central Excise Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294651