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2019 (3) TMI 1754 - CESTAT KOLKATAAdjustment of service tax said to be paid in excess to the credit of Central Government against their service tax liability for the subsequent period - Rule 6 (4A) of the Service Tax Rules, 1994 - HELD THAT:- The adjustment of service tax paid in excess in certain months towards the service tax liability of the subsequent months cannot be denied on such technical grounds. The issue is no more res-integra in view of the various decisions of the Tribunal. In the case of M/S. JUBILANT ORGANOSYS LTD. VERSUS CCE, MEERUT-II [2014 (10) TMI 138 - CESTAT NEW DELHI], the adjustment of service tax was allowed in terms of Rules 6 (4A) of the Service Tax Rules, 1994 in similar circumstances. The impugned order is set aside to the extent of allowability of adjustment as per the provision of Rule 6 (4A) of the Service Tax Rules, 1994 - appeal allowed - decided in favor of appellant.
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