TMI Blog2019 (1) TMI 1384X X X X Extracts X X X X X X X X Extracts X X X X ..... the Service Tax Rules, 1994 - Held that:- The issue arising out of the present appeal is no more res integra in view of the Co-ordinate Bench of this Tribunal in the case of Schwing Stetter (India) Pvt. Ltd. [2016 (6) TMI 239 - CESTAT CHENNAI], where it was held that Section 13 of the General Clauses Act, 1897 provides that singular include the plural. Accordingly, month includes months. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of ₹ 5,67,000/- and ₹ 15,00,000/- in the months of December, 2013 and March, 2014. The adjustment was on account of excess service tax paid in the months of March and April 2011. The department had acknowledged the excess payment of service tax during the said period. However, the department had raised the objection that adjustment was required to be made in the subsequent mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the month December 2014, in respect of excess service tax paid in the months of March and April 2011 is proper and justified, as per the provisions of Rule 6(4A) Service Tax Rules, 1994. The appellant further contended that identical case has already been decided by the Tribunal in the case of Schwing Stetter (India) Pvt. Ltd. v. Commissioner of Central Excise, Chennai - 2016 (45) STR 101 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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