2019 (8) TMI 1563

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..... ax paid in excess have not been deposited with the Revenue and the adjustment thereof has been shown by the appellant for subsequent period in their ST-3 Returns which shows that appellant has intimated to the Department and such adjustments of excess payment of service tax is only the advance payment of service tax and nothing else. The appellant has intimated such adjustments - Appeal allowe .....

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..... urns which shows that appellant has intimated to the Department and such adjustments of excess payment of service tax is only the advance payment of service tax and nothing else. In that circumstances, relying on the decision of this Tribunal in the case of General Manager (CMTS) v. CCE, Chandigarh, 2014 (36) S.T.R. 1084 (Tri. - Del.), I hold that the appellant has intimated such adjustments. 4 .....

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