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2018 (9) TMI 1362 - AT - Service TaxAdjustment of sanctioned rebate against alleged interest - un-adjudicated and un-confirmed Interest - Held that:- There is no dispute on the factual position that the Original Adjudicating Authority sanctioned the rebate claim but adjusted it against the alleged liability towards interest. It is also a fact that there was no interest proceeding initiated against the assessee. In such a scenario, the adjustment of rebate claim against un-adjudicated and unconfirmed interest is not adjustable - Karnataka High Court’s decision in the case of Commissioner of Central Excise, Bangalore-III Vs Stella Rubber Works [2011 (3) TMI 571 - KARNATAKA HIGH COURT] vide which in an identical situation, the Hon’ble High Court held that adjustment of sanctioned rebate claims against the non adjudged interest amount is not permissible. Appeal dismissed - decided against Revenue.
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