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2014 (6) TMI 768 - AT - Service TaxAdjustment of excess payment of service tax - CENVAT Credit - Held that:- if during a particular month there is excess payment of tax, it does not mean that the excess paid amount had been recovered from the customers as the service tax has been paid on the estimated bill collection amount and the exact amount of service tax payable is determined only when the accurate figures of collection against the bills are available. When this is the position, there is no reason why the excess payment against a particular month cannot be adjusted against short payment during the other months, as there is no unjust enrichment involved. - Decided in favour of assessee. Regarding Cenvat Credit - Held that:- the bulk of the Cenvat credit is in respect of the service tax paid on the services of repair and maintenance, security, sales and advertisement, installation and commissioning, rent a cab service, air travel agents and rail travel agents etc. received by them all of which are covered by the definition of input service and, therefore, there is absolutely no reason for denying the Cenvat credit in respect of the same - Credit allowed - decided in favor of assessee.
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