TMI Blog2017 (8) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... Department within a period of 15 days from the date of such reversal - Rule 6 (4B) (iv) of the Service Tax Rules 1994 - Held that: - On perusal of the said rules it reveals that there is no specific mention that the adjustment has to be done on monthly basis. Further, non-filing of intimation within 15 days time is a procedural lapse. With regard to belated filing of the intimation before the Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays from the date of such reversal. Thus, the Department took the view that the provisions of Rule 6 (4B) (iv) of the Service Tax Rules 1994 has been contravened by the appellant. Accordingly, the demand of ₹ 3,96,104/- was confirmed against the appellant. 2. The ld. Consultant appearing for the appellant submits that under Rule 6 (4A) and Rule 6 (4B) ibid, the excess amount paid can be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Heard both sides and perused the records. 5. It is an admitted fact that the amount of ₹ 3,96,104/- paid during the month of March 2008 was adjusted by the appellant in the month of June, July, September October, 2008 and intimation to that effect was filed before the Jurisdictional Central Excise Authorities, but not within the stipulated time of 15 days provided in clause (iv) of Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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