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2024 (5) TMI 10 - CESTAT CHENNAIEligibility to make adjustment of excess service tax paid against future service tax liability - Appellant raised three supplementary invoices due to increased packing costs for their customer. However, the customer rejected these invoices, leading the appellant to revise their claims and submit a revised invoice. - Only reason for rejecting the appeal by the Lower Appellate Authority is that the appellant has filed a refund claim for the entire excess tax paid on the 3 supplementary invoices originally raised - HELD THAT:- It is to be observed that the appellant could not have filed refund claim for the full excess service tax paid and simultaneously used a part of the excess service tax paid towards service tax liabilities in subsequent months. It is also noted that the appellant has submitted the refund claim under Section 11B of the Central Excise Act, 1944, as made applicable to Finance Act, 1994. This refund claim was rejected by the Original Adjudicating Authority on the ground that the appellant has adjusted a part of the credit taken. On appeal, the Commissioner (Appeals) vide Order-in-Appeal No. 594/2018 dated 19.12.2018, had rejected their appeal upholding the Order-in-Original, which was remanded by the CESTAT for denovo consideration. The stage at which these proceedings are pending is not coming out from the facts in this appeal. The decision of the Lower Appellate Authority affirmed holding that the appellant is eligible for adjustment of the service tax liability on the subsequent supplementary invoice raised against the excess service tax paid on the original supplementary invoices which were not paid by their customer Viz., M/s. Tata Steel Limited. It is found that the appellant has submitted Chartered Accountant’s Certificate to the effect that they have cancelled 3 supplementary invoices raised originally and that they have not received any consideration in respect of these invoices. The impugned Order-in-Appeal is not sustainable and ordered to be set aside - Appeal allowed.
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