TMI Blog2017 (1) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner(Appeals) has rightly discussed that there is no discrepancy at Kakinada and that on the belief that the respondents are eligible for adjustment of the amount already paid in Vizag, they have adjusted the same into their CENVAT credit account. Thus respondents filed the refund claim although they had not made any excess payment. The refund claim has been rejected and the same is upheld by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MEMBER (JUDICIAL) Shri Nagaraj Naik, Deputy Commissioner(AR) for the Appellant. None for the Respondent. [Order per: SULEKHA BEEVI, C.S.,] The respondents are registered with Service Tax Department at Vizag and Kakinada and are engaged in providing Business Auxiliary Service to M/s. Reliance Industries ltd. from both Vizag and Kakinada. They received an amount of ₹ 1,23, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund claim of ₹ 15,27,224/- being the service tax paid excess at Kakinada. A show-cause notice was issued for infirmities in the claim for refund. According to respondents, they took credit of excess payment of ₹ 15,27,244/- and utilised the same for payment of service tax for September 2008. Thus they adjusted ₹ 15,27,224/-in the month of September 2009 by taking reduced openin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 3. I have heard the learned AR and perused the records. The respondents have filed the refund claim on the ground that they have paid excess amount of ₹ 15,27,244/-. However it is brought out from records that they debited/reduced their balance to the tune of ₹ 15,27,244/- on 01/10/2009. Therefore the Commissioner(Appeals) has rightly discussed that there is no discrepancy at Kak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not issued any notice to the respondents when they adjusted the excess amount to their CENVAT credit account. Therefore I do not find any infirmity in the impugned order as such adjustment does not give raise to any revenue loss. The appeal filed by the Department in my opinion is without any basis. The same is dismissed. (Operative part of this order pronounced in court On conclusion of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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