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2014 (3) TMI 437 - CESTAT AHMEDABADSuo moto adjustment - Adjustment of excess tax paid - Adjustment made instead of refund claim - Held that:- It is observed from Ad-hoc exemption Order No. 01/01/2011 issued by GOI, Ministry of Finance under F.No.137/14/2008-Cx.4 dated 01.07.2011 that Service Tax was exempted for CISF for the period from 16.10.1998 to 31.03.2009. However, the Appellant paid certain amounts for the period before 01.04.2009 towards Service Tax which was exempted as per the above ad-hoc exemption order. Instead for seeking refund of the Service Tax paid for the period prior to 01.04.2009 appellant adjusted the same towards Service Tax liability for the period after 01.04.2009 which was objected by the Revenue. It has been correctly held by the First Appellate Authority that for the excess service tax paid for the period prior to 01.04.2009 Appellant should have sought refund claim, because such a suo moto adjustment is not permissible as per the existing Service Tax Law - Decided against assessee.
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