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TMI Blog2019 (3) TMI 1754X X X X Extracts X X X X X X X X Extracts X X X X ..... ent ORDER The facts of the case in brief are that the appellant, M /s BSNL, Begusarai, is registered under the category of "Telephone Services". The period of dispute is from October, 2004 to September, 2005. The appellant had effected adjustment of service tax said to be paid in excess to the credit of Central Government against their service tax liability for the subsequent period. The Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity on collection from VPT (Village Telephone Booth), he set aside the adjudication order and remanded the matter to the adjudicating authority to decide afresh as per law. 2. Heard both sides and perused the appeal records. 3. We observe that the issue is no more res-integra in view of the various decisions of the Tribunal. In the case of Jubilant Organosys Ltd. reported in 2015 (38) STR 1230 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h technical grounds. Indeed, in a very recent CESTAT judgement (Order No.52863/2014 dated 10.07.2014) in the case of B.S.N.L., the issue has been considered and decided in favour of the assessee. Thus, the issue stands settled in favour of the appellants and is no longer res-integra. 5. In view of the decision cited (supra), we set aside the impugned order to the extent of allowability of adjustm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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