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TMI Blog2007 (4) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax in the same period - Appeal No. ST/247/2005 - Final Order No. A/1006/2007-WZB/AHD - Dated:- 27-4-2007 - [Order per] - This is an appeal against the order of Commissioner (Appeals) No. Commr.(A)/178/VDR-II/2005, dt. 29-6-2005, vide which Commissioner (Appeals) has set aside the order of original authority by which the original authority rejected the refund claim of Rs. 1,91,023/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that there was no bar for the assessee to pay even 100% by cash even if the credit was available and that it was not a case in which the Service tax was paid in excess. 4. Commissioner (Appeals) did not agree with the above views and his findings are reproduced below: "In case the service provider, opts not to maintain separate accounts of in put service meant for consumption in relation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded that they had paid excess in cash, for which they requested for refund. However, in my view, this amount of excess payment of service tax can be adjusted against the short payment of service tax for the same period in dispute, since the total amount of service tax paid by them is correct and is not disputed. The jurisdictional assistant commissioner is accordingly, directed to take necessary a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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