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2017 (6) TMI 769 - AT - Service TaxAdjustment of excess and short paid amounts - whether the adjustment made by the appellant on the excess payments made by them under the provisions of Rule 6 of the Service Tax Rules for payments of service tax, a liability that arose subsequently? - Held that: - the appellant had taken centralized registration and have been paying service tax every month on the basis of provisional determination of liability. Subsequently, the correct liability has been reflected in the relevant ST 3 returns. If the excess amounts of service tax are taken into account, there may not be any demand for service tax - reliance placed in the case of CCE, Bhopal vs. Telecom District Manager, BSNL [2017 (4) TMI 386 - CESTAT NEW DELHI], where on similar issue it was held that the adjustment of the excess credit paid during the previous period is allowed as was also allowed in the appellant's own case during the previous period - appellant will be entitled to adjustment of excess and short paid cenvat credit and will be liable to pay the service tax only to the extent of net demand if any - For the purpose of verification and determining the net service tax payable, if any, the matter is remanded to the original adjudicating authority. CENVAT credit - disallowance of CENVAT credit on the ground that the credits have been availed in the absence of details of inputs service providers as well as the number and date of the document - scope of SCN - Held that: - it was not open to the adjudicating authority to travel beyond the allegations made in the show-cause notice to deny the credit based on an altogether new ground. As such the impugned order was held to be liable to be set aside on this ground itself. The impugned orders are set aside and matter remanded to the adjudicating authority for denovo decision - appeal allowed by way of remand.
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