TMI Blog2014 (10) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... without attestation - Held that:- Adjustment claimed of the excess service tax remitted just about 9 months prior to the due date on which the service tax liability accrues cannot be rejected on the basis of conditions spelt out in Rule 6(4A) and (4B). If an excess amount of service tax has been remitted and within a reasonable period thereof adjustment of this excess amount deposited is sought i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a facie case in favour of the assessee. Accordingly, we grant waiver of pre-deposit and stay all further proceedings for recovery of the assessed liability, during pendency of the appeal - Stay granted. - ST/116/2012 - Stay Order No. ST/50254/2014-CU(DB) - Dated:- 29-1-2014 - G. Raghuram, President and Shri Rakesh Kumar, Member (T) Shri Alok Mahajan, Advocate, for the Appellant. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd collected from M/s HCL Infinite during October 2006 to March 2007. For negating the claim for adjustment of the excess service tax deposited on 30-6-2006, which was claimed in respect of the service tax due for March, 2007, the Adjudicating Authority observed that the claim for such adjustment is not in consonance with the provisions of Rule 6(4A) and (4B) of the Service Tax Rules. Insofar as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew that the adjustment claimed of the excess service tax remitted just about 9 months prior to the due date on which the service tax liability accrues cannot be rejected on the basis of conditions spelt out in Rule 6(4A) and (4B). If an excess amount of service tax has been remitted and within a reasonable period thereof adjustment of this excess amount deposited is sought in respect of a service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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