2015 (10) TMI 2036

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..... provision under the present service tax law for adjustment of service tax payments from the account of one registered unit to the account of another registered unit. The only course for the appellant is to make the payment of the confirmed demand along with interest. However, the other unit of the appellant is eligible to take credit of the amount paid in their relevant records. - Decided against .....

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..... input service credit. The appellants have a manufacturing unit at Kalol, which is also registered with the Department under another Registration No. AABFM8519LST001 for payment of service tax in respect of Business Auxiliary Service Transport of Goods by Road Service at the factory. During the course of scrutiny of the ST-3 Returns filed by appellants for the periods ending 30.09.2010 and 31.03. .....

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..... ri Willingdon Christian, (Advocate) appearing for the appellant fairly agreed with the mistake on the part of the appellant in depositing service tax under wrong Registration number. He, however, argued that both the units of Plastichemix Industries are under the same management and the amount has gone to the credit of the Government, and thus the appellant is very much entitled for requested adju .....

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