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2016 (9) TMI 894 - CESTAT NEW DELHI

2016 (9) TMI 894 - CESTAT NEW DELHI - TMI - Whether the excess service tax paid by them in the previous period can be adjusted in the subsequent period, for neutralizing the subsequent tax liabilities - Held that:- the issue is no more res-integra and stands settled in their own earlier case BSNL Vs. CCE, Chandigarh [2011 (7) TMI 946 - CESTAT, NEW DELHI]. Therefore, as the issue is settled, we find no justifiable reasons to take a different view. As such by following the precedent the impugned o .....

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or neutralizing the subsequent tax liabilities. 2. We find that the issue is no more res-integra and stands settled in their own earlier case vide Final Order No. ST/ 307/11 dated 22.7.2011 in the case of BSNL Vs. CCE, Chandigarh allowed such adjustments by observing as under:- However, we find that subsequently the Service Tax Rules, 1994 have been amended providing for adjustment of excess payment against future tax liability under rule 6(4A) and 6(4B) of the Service Tax Rules, 1994. Even thou .....

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