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2014 (8) TMI 345 - CESTAT CHENNAISuo moto adjustment of excess payment in subsequent year - Rule 6 of service tax Rules, 1994 - Held that:- Adjustment of excess amount paid in the month of April 2009 was mainly denied on the ground that appellant had not produced the evidence to show that the excess payment was made on account of delayed receipt of details of payments towards taxable services. It is accepted that appellant has Centralized Registration and they have taken a definite stand in their reply to SCN that excess payment was due to a belated receipt of the details of payments from their other offices - appellant should be given an opportunity to produce the evidence before the adjudicating authority in the interest of justice - Matter remanded back - Decided in favour of assessee.
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