9911796707
TMI Blog2017 (7) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) cannot be done after the month/ quarter immediately succeeding the month or quarter the mistake happened - Held that: - similar issue decided in the case of M/s. Jubilant Organosys Ltd. Versus CCE, Meerut-II [2014 (10) TMI 138 - CESTAT NEW DELHI], where it was held that adjustment of service tax paid in excess in certain months towards the service tax liability of the subsequent months cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration in respect of services. The service tax is paid in Rajasthan in respect of certain services provided in Rajasthan and Faridabad unit (which is part of centralised registration) had raised invoices, as a result service tax liability was discharged by them from Mumbai office from May, June and July 2008. Later on, they realised that Rajasthan unit also discharged the same service tax l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut that in the instant case the adjustment has been done after a long period i.e. after 11 months. Rule 6(4a) as it existed on 28.02.2007 is as follows:- "Notwithstanding anything contained in sub-rule(4) where an assessee has opted for registration under Rule (2) of Rule 4 of these Rules (STR:2004) and has paid to the credit of Central Government any amount in excess of the amount required to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6(4B)(ii) cannot be done after the month/ quarter immediately succeeding the month or quarter the mistake happened. The appellants has relied on the judgment of Jubilant Organosys Ltd. - 2015 (38) STR 1230 whereunder similar circumstances relief was granted as observing as follows:- "5. We have considered the facts of these cases and the relevant judicial pronouncements on subject matter cited a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ./49-50/2010 and S.T./54/2010 relating to refund are dismissed as infructuous. In view of the disposal of these appeals, their miscellaneous application seeking extension of stay is also dismissed as infructuous." In the instant case, there is no question regarding double payment of service tax. In these circumstances, the grounds on which demand has been raised become procedural grounds. 5. Thu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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