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2010 (6) TMI 158 - AT - Service TaxExcess payment of service tax - Suo motu adjustment – Held that: - a series of decisions including two cases relied upon by the lower appellate authority namely Nirma Architects & Valuers Vs CCE Ghaziabad [2006 -TMI - 289 - CESTAT - New Delhi] and Prachar Communications Ltd. Vs CCE Mumbai [2006 -TMI - 637 - Appellate Tribunal, Mumbai], adjustment carried out by the assessees has been accepted by the Tribunal. Even if the Revenue is correct in their contention that a strict interpretation of the rule would disentitle the assessees to make any adjustment suo motu, the Tribunal has consistently held that liberal view of the rule or liberal interpretation of the rule has to be taken/made
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