TMI Blog2019 (12) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... be noted that the said finding and reasoning were given by the Tribunal with reference to some chart prepared by the Appellant there, who is Respondent herein, as to the remittances revealing the excess payment. It is also evident from paragraph-3 of the order that, such a chart was not forming part of the proceedings before the adjudicating authority and that the said chart prepared on behalf of the assessee was produced by the learned counsel for the Respondent before the Tribunal with reference to the period of dispute, the payment affected to the tune of ₹ 1 crore 77 lacs and such other aspects. Since the remedy provided against the order of the Tribunal is only under limited circumstances as envisaged under Section 35G o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 26.04.2018. 2. We heard the learned Standing Counsel representing the Appellant- Revenue. Despite the completion of service of notice, nobody has appeared on behalf of the Respondent. 3. We have perused the entire material on record. The facts and figures are as follow: The Respondent is a registered establishment with regard to satisfaction of service tax, particularly, under the category of mining service and goods transport agency service . In the course of audit of books of accounts of the Respondent for the period from 2006 to 2011, the authorities concerned came to note that the Respondent was not making prompt payment of service tax as reflected in their returns and that there was a short pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve directions, were satisfied or not, which unfortunately has not been done. Hence, the challenge. 5. The learned counsel for the Appellant-Revenue submits that the adjustment to the excess payment has been envisaged under Rule 6(4A) of the Service Tax Rules, 1994 can be considered and benefit can be given, only satisfaction of the conditions specified under Section 6(4B) of the Service Tax Rules, 1994. The said provisions are extracted below : Rule [6. Payment of service tax. ---- x x x x x x x x [(4) Where an assessee is, for any reason, unable to correctly estimate, on the date of deposit, the actual amount payable for any particular month or quarter, as the case may be, he may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt of details of payment towards taxable services may be adjusted without monetary limit, (iii) in cases other than specified in clause (ii) above, the excess amount paid may be adjusted with a monetary limit of (one lakh rupees) for a relevant month or quarter as the case may be, (iv) the details and reasons for such adjustment shall be intimated to the jurisdictional Superintendent of Central Excise within period of fifteen days from the date of such adjustment. 6. On going through the order under challenge, it is seen that the departmental representative had appeared before Tribunal as noted in paragraph-4 of the order under challenge, and submitted that the adjudicating authority had recorded that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the above, it is seen that without specifically mentioning or referring to the relevant conditions for granting the benefit of adjustment in respect of the excess payment, the Tribunal simply observed that failure to comply with certain procedural conditions cannot be a ground to deny substantial benefit and that in principle, there can be no objection to the adjustment of service tax short paid and excess paid. But here again, it is to be noted that the said finding and reasoning were given by the Tribunal with reference to some chart prepared by the Appellant there, who is Respondent herein, as to the remittances revealing the excess payment. It is also evident from paragraph-3 of the order that, such a chart was not forming part o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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