TMI Blog2018 (5) TMI 1516X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/-in discharging their service tax liability during the period July 2010 to December 2010, and balance amount of ₹ 39,47,223/- claimed as refund. The argument of the Revenue that the appellant has not followed procedure and conditions laid down under Rule 6(4a) and (4b) of Service Tax Rules, 1994, is incorrect inasmuch as this Tribunal has already analyzing the relevant rules held that u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the period June 2010. They have filed refund claim for ₹ 39,47,223/- and adjusted the balance amount of ₹ 15,35,692/- against service tax liability for the period July 2010 to December 2010. The Revenue though sanctioned the refund claim of ₹ 39,37,223/- but issued SCN for recovery of ₹ 15,35,692/- adjusted against their liability on GTA service received during July ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Power-cell Battery India Ltd, 2010 (19) STR 400 (Tri. Bang.) which was subsequently followed by the Division Bench of this Tribunal in the case of Commr. Of Central Excise Bhopal vs Telecom District BSNL 2017 (27) STR 282 (Trig Del). 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. I find that there is no dispute of the fact that excess service tax was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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