2017 (8) TMI 1173

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..... ant For The Respondent : Mr.Dharam Singh, A.R. PER: S.K. MOHANTY Brief facts of the case are that during the period March, 2008, the appellant had deposited excess service tax of Rs. 3,96,104/-, which was adjusted in the month of June, July, September & October, 2008. Adjustment of such excess amount was objected by the Department on the ground that the adjustment entry was made after 2 months .....

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..... Buildcon Pvt. Ltd. vs. Commissioner of Central Excise, Aurangabad reported in 2011 (21) S.T.R. 663 (Tri. - Mumbai). 3. On the other hand, ld. A.R. appearing for Revenue submits that Rule 6 (4 B) (iii) ibid provides for adjustment of Rs. 1,00,000/- within a relevant month or a quarter and since the amount of Rs. 3,96,104/- was not reversed as prescribed in the rules, the said adjustment is not per .....

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..... lapse as held by the Tribunal in the case of Rajdeep Buildcon Pvt. Ltd. vs. Commissioner of Central Excise, Aurangabad reported in 2011 (21) S.T.R. 663 (Tri. - Mumbai). 6. In view of above, I do not find any merits in the impugned order and thus, after setting aside the same, I allow the appeal in favour of the appellant. [Dictated and pronounced in the Open Court]
Case laws, Decisions, Jud .....

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