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2018 (5) TMI 1516 - CESTAT AHMEDABADRefund claim - excess service tax was paid by the appellant in June 2010 which they were not required to pay as no GTA service was received by them - Adjustment of excess service tax paid against future liability - Held that: - The excess service tax was adjusted to the extent of ₹ 15,35,692/-in discharging their service tax liability during the period July 2010 to December 2010, and balance amount of ₹ 39,47,223/- claimed as refund. The argument of the Revenue that the appellant has not followed procedure and conditions laid down under Rule 6(4a) and (4b) of Service Tax Rules, 1994, is incorrect inasmuch as this Tribunal has already analyzing the relevant rules held that under sub rule (3) of Rule 6 of Service Tax Rules, there is no embargo in adjusting the excess service tax paid against future liability. Appeal allowed - decided in favor of appellant.
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