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2013 (2) TMI 609 - CESTAT CHENNAISuo motu credit of the differential amount of service tax - lesser payment made by the customers - held that:- In view of clause (ii) of Rule 4B, the monetary limit of Rs. 50,000/- for taking suo motu adjustments cannot also be applied in respect of the appellants. - Technically, there is a violation of Rule 4A inasmuch as the credit has not been adjusted in the succeeding period but the appellants have provided a reasonable explanation as to why this could not be done since the settlement of the value of the services was arrived only on 28-6-2008. - The only other violation is regarding not providing intimation to the jurisdictional officers within 15 days of making adjustment. At the most, for the minor infraction of the rule, some penalty could have been imposed on the appellants but the lower appellate authority has set aside the penalty in its entirety and the Department is not in appeal against the same. The appellants cannot be denied adjustment of the excess tax paid by them as such denial would amount to recovering tax for the same services twice. - Decided in favor of assessee.
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