2014 (10) TMI 519

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....Parikh, Advocates For the Respondent : Shri J .Nagori, A.R. JUDGEMENT Per : Mr. H.K. Thakur; This stay application has been filed by the appellant for staying the operation of OIO No. RAJ-EXCUS-000-COM-169-13-14 dated 15.01.2014 passed by the Adjudicating authority under which a demand of Rs. 72,18,957/- has been confirmed against the appellant, along with interest and penalties under ....

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....e laws and argued that burden of proof lies with the Revenue to show as to which service, for which credit is taken by the appellant, is relatable to the electricity generation:- (a) CCE Vapi vs. TPL Plastech Limited - [2009 (16) STR 161 (Tri. Ahmd.) (b) Chandra Shipping & Trading Services vs. CCE & C., Vishakhapatnam - [2009 (13) STR 655 (Tri. Bang.)] (c) Bharat Seats Limited vs. CCE, Ne....

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....ellant has availed credit on certain common input services. 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 fac....