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M/s. Spectrum Coal and Power Ltd. Versus C.C.E. &S. T., Raipur

2015 (11) TMI 623 - CESTAT NEW DELHI

Waiver of pre deposit - Adjustment of excess service tax paid - Held that:- Prima facie, the demand seems to be as a result of non-permitting of adjustment of the service tax paid in excess during certain months with the amount of service tax short p .....

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verified by Revenue. Whether the adjustment of service tax short paid and excess paid is permitted under the rules in the given circumstances requires a detailed analysis which can be taken up at the time of final hearing. Having regard to the fact .....

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No. ST/STAY/60354/2013-CU[DB] In Appeal No. ST/59660/2013-CU[DB] - Stay Order No.53154/2015 - Dated:- 7-9-2015 - G. Raghuram, President and Mr. R.K. Singh, Member (Technical) For the Petitioner : Shri S.K. Pahwa, Advocate For the Respondent : Mr. Amr .....

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brief facts of the case are as under:- The appellant was essentially engaged in washing of coal, commercially known as beneficiation of coal. It was paying service tax prior to 01.06.2007 under Business Auxiliary Service (BAS) and subsequently under .....

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some months in in-as-much-as in some months it was reflected to be less than what was actually due and in other months it was reflected in excess of what was due. It gave the overall details of the amount of service tax actually paid and the amount .....

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ot permitted as per rules. 3. Ld. Departmental Representative, on the other hand, stated that in the absence of any provision for adjustment of service tax paid in excess in some months and short in some other months, the demand is sustainable and al .....

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