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TMI Blog2014 (3) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal has been filed by Central Industrial Security Force (CISF), (Vadodara Region), IOC Township, Vadodara against OIA No. PJ/16/VDR-I/2013-14 dated 10.04.2013. The first appellate authority had upheld OIO No. 05/Dem/ST/ADC/D-III/2012 dated 30.03.2012 passed by Additional Commissioner, Vadodara confirming demand alongwith charging of interest and imposition on penalties. 2. Shri W. Christian ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly upto Rs. 1 Lakh and that too subject to certain conditions. That the Appellant has not followed the prescribed conditions, therefore, even the facility of Rs. 1 Lakh suo moto adjustment is not available to the Appellant. It was his case that the correct procedure for the Appellant would have been to pay up the Service Tax due after 01.04.2009 and seek refund of the excess Service Tax, if any p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant should have sought refund claim, because such a suo moto adjustment is not permissible as per the existing Service Tax Law. At the same time Appellant's Advocate argued that any service tax paid by the appellant will be admissible as Cenvat Credit to M/s IOC for which the Security Services are availed. This argument is independent of the grounds of appeal taken by the Appellant and can be se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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