9911796707
TMI Blog2019 (6) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commissioner, Authorised Representative for the Respondent ORDER ANIL CHOUDHARY: 1. The issue in this appeal is whether any excess payment made by the assessee of service tax and the same adjusted in subsequent months from the output tax payable, whether the revenue authority justified in objecting to such adjustment on the ground that in view of rule 64 of the service tax rules such adjustme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly it appeared to revenue that the appellant have made a regular adjustment of service tax to the extent of Rs. 30, 66, 601. The SCN was adjudicated on contest and the proposed adjustment disallow and further tax was demanded of equal amount further equal amount of penalty was imposed under section 78. 3. Being aggrieved the appellant preferred appeal before Learned Commissioner (appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toward service tax liability for a month or quarter, as the case may be, the assessee may at just such excess amount paid by him against the service tax liability for the succeeding months or quarter, as the case may be. The learned Counsel further contented on ........ reading of sub rule 1A with sub rule 4 and 4(a) it is clear that there is no restriction in adjustment of tax excess paid irrepar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly adhered to, at most, it is a procedural lapse, merely for which fact the excess amount paid could not be deviated or denied nor permitted to be dated by the government. 5. The learner therefore revenue have relied upon the impugned order. We further relies on the assembly ruling of this trouble in JCT Electronics Ltd versus CCE NST 2014 the IOL 624 seized at the bar where it was held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal by order dated 22 April 2019 holding similar that the adjustment within the scheme of the act and the rules but revenue sub rule 6 of sub rule 4 (a) of rule 6 of the service tax rules. I further hold that the appellant is entitled to make adjustment for excess tax paid ........... month in any subsequent month or quarter as is convenient or when adjustment is visible and there is no suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
