Adjustment of excess service tax paid for the discharge of service tax liability for the subsequent period

In M/s GUJARAT NRE COKE LTD Versus COMMISSIONER OF CENTRAL EXCISE, RAJKOT [2012 (6) TMI 581 (Tri)] it is held that:

“…..when there is an excess payment of service tax, the same could be adjusted against the subsequent service tax liability is the law settled by the following decisions:

1. Powercell Battery India Ltd. - 2010 (3) TMI 357 (Tri)

2. Nirma Architects’s Valuers - 2005 (10) TMI 4 (Tri)

3. Aurore Trust - 2009 (9) TMI 189 (Tri)

4. Agrimas Chemicals Ltd. - 2008 (2) TMI 77 (Tri)

5. Narnolia Securities Pvt. Ltd. - 2008 (3) TMI 70 (Tri)

6. Bharti Cellular Ltd. - 2005 (6) TMI 8 (Tri)

7. Bayer Diagnostics India Ltd. - 2007 (4) TMI 124 (Tri)

8. Prachar Communications Ltd. - 2006 (3) TMI 35 (Tri)”