2014 (10) TMI 138

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..... dent : Shri Jitin Singhal, Advocate JUDGEMENT PER: R.K. Singh; This order is in respect of appeals Nos. ST/789-790/2008, ST/619-620/2009, ST/49-50/10 and ST/54/10 filed by the M/s. Jubilant Organosys Ltd. (hereinafter referred to as the appellants) and their Misc. Applications Nos. ST/55368-55369/2013 seeking extension of stay. 2. The issue involved in this case is whether the excess service t .....

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..... ders in revision passed by the Commissioner.  Appeals Nos. ST/49-50,54/2010 relate to refunds of excess duty paid during certain months which were claimed as the adjustments were not allowed but were not sanctioned. 3. The appellants have contended that the issue whether the adjustment of service tax paid in excess during certain months can be adjusted towards Service Tax liability of the su .....

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..... laws cited. 5. We have considered the facts of these cases and the relevant judicial pronouncements on subject matter cited above.  All these judicial pronouncements have in effect held that the adjustment of service tax paid in excess in certain months towards the service tax liability of the subsequent months cannot be denied on such technical grounds. Indeed, in a very recent CESTAT judg .....

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