9911796707
TMI Blog2017 (12) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... to March 2009, the Appellant had discharged service tax twice for the same services rendered , that is by debiting through Cenvat credit account and also through e-payment under GR-7 challan. The excess amount of service tax paid during the said period was Rs. 23,37,505/- which have been entered in their ST-3 Return as opening balance for the period April 2009 to September 2009 and adjusted the excess service tax amount paid in discharging their liability. Alleging that they have not followed the procedure prescribed under Rule 6(4A) and 6(4B) of Service Tax Rules, 1994, show cause notice was issued for recovery of the adjustment made by them with interest and penalty. On adjudication, the demand was confirmed with interest and equal amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. A.R. for the Revenue reiterates the findings of the Commissioner (Appeals). 5. I find that the issue of adjustment of excess amount of service tax paid during particular period and its adjustment in subsequent quarters has been considered by this Tribunal in Plantech Consultants Pvt. Ltd.'s (supra). This Tribunal after considering the circumstances of the case observed as follows: "6.1 As regard adjustment of excess paid service tax during the period May, 2006-July, 2006 and the adjustment of the same in the month of August, 2006 is squarely in terms of sub-rule (4A) of Rule 6 of Service Tax Rules, which is reproduced below : "(4A) Notwithstanding anything contained in sub-rule (4), where an assessee has opted for registration u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eviated. Moreover, amount which was paid in excess, is neither the service tax nor an amount which was payable by the appellant, therefore in any case the said amount cannot be permitted to be retained by the Government. The only option is either to refund that amount or allow adjustment. In our view, the adjustment is very appropriate and favourable to Revenue as compared to the refund. For this reason also the adjustment cannot be held as illegal. We have gone through judgments cited by the ld. Counsel on this issue and found that adjustment of excess paid Service Tax has been allowed in various cases. In view of above position, we are of the considered view that the adjustment made by the appellant of the excess paid amount in the subseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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