2009 (2) TMI 105 - AT - Service Tax

Whether taxes already paid can be adjusted against the demand - In view of the decision of the Tribunal in the case of Roshan Motors Ltd. vs. CCE Meerut we allow the appeal of Revenue - held that if any amount has already been paid by the respondent the same can be adjusted against the demand subject to verification of record. In the result appeal of revenue is allowed

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal of Revenue and confirmed the order passed by the learned Appellate Authority below, except for the direction to adjust taxes already paid against the demand, subject to verification of records. The appeal of Revenue was allowed, and the objection filed by the respondent was rejected.