TMI Blog2018 (6) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1994 adjustment of excess paid service tax can only be made in the succeeding month and not beyond that - Held that:- Firstly, the notification is concessional notification. Unlike in Central Excise law wherein the unconditional notification should be mandatorily availed by the assessee, similar provision is not available in service tax. Therefore, it is open for the assessee whether to avail th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l) None for appellant Shri M Suresh, Dy. Commissioner (AR) for respondent ORDER COD application and appeal are listed today. 2. As regards the COD application, the reason for delay stated by the applicant is that they did not receive the impugned order according to the date mentioned in the order. When the department started recovery proceedings they came to know about the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax on 100% GTA paid by them. During audit an objection was raised that since service tax is payable only on 25% of the transportation charges the credit on the service tax paid on 75% is not admissible. Complying with the audit objection appellant reversed the credit and treated the same as excess payment and they adjusted the said excess payment of service tax against service tax liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horised Representative) appearing on behalf of Revenue reiterates the findings of the impugned order. 10. I have carefully considered the submissions made by the Learned Authorised Representative and perused the records. The facts narrated above are not under dispute. Firstly, the notification is concessional notification. Unlike in Central Excise law wherein the unconditional notification shou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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