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2023 (9) TMI 571 - CESTAT MUMBAIUtilization of excess paid service tax for adjustment during the succeeding month - Rule 6(4A) of Service Tax Rules, 1994 - HELD THAT:- The said sub-rule (4A) provides for adjustment of excess paid service tax during the succeeding month or quarter - the said subrule does not require the said adjustment to be made during the immediately succeeding month and, therefore, there are no violation of the said sub-rule by the appellant in adjusting the amount excess paid for the month of September 2012 during the month of December 2012 - it is also noted that the conditions stipulated in sub-rule (4B) of Rule 6 of Service Tax Rules, 1994 though invoked by Revenue, the same are unsubstantiated in the said show cause notice. Therefore, Revenue has failed to establish that the appellant has violated any conditions specified in the said sub-rule (4B) of Rule 6 of Service Tax Rules, 1994 - the appellant was eligible for utilization of excess paid service tax of Rs.60,17,195/- during the month of December 2012, the impugned order is liable to be set aside. Appeal allowed.
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