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TMI Blog2018 (12) TMI 1480X X X X Extracts X X X X X X X X Extracts X X X X ..... in excess has been refunded on to the customer by way of credit note or otherwise matter is remanded to the adjudicating authority. Appeal allowed by way of remand. - Appeal No. ST/87073/2013, ST/87479/2013 - A/88083-88084/2018 - Dated:- 18-7-2018 - Dr. D.M. Misra, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) Shri M.K. Sarangi, Jt. Commr. (A.R) for Revenue Shri S.S. Gupta, C.A. for Respondent ORDER Per: Dr. D.M. Misra These two appeals are filed one by the Revenue and another by assessee against the same Order-in-Original No. 56/AK(56)COMMR/RGD/12-13 dt.19.3.2013 passed by the Commissioner of Central Excise, Raigad. 2. Briefly stated the facts of the case are that the appellant are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is Rule 6(3) of Service Tax Rules, 1994 and not Rule 6(4B) of the said Rules. In support, the Ld. C.A. referred to the judgments of this Tribunal in the case of Central Mine Planning and Design Institute Ltd. Vs. C.C.E. Bhopal 2014 (36) STR 328 (Tri.-De1.), Nirma Architects Valuers Vs. Commr. of C.Ex., Ghaziabad 2006 (1) STR 305 (Tri.-Del.) and M/s. Cholamandalam MS General Insurance Co. Ltd. 2012-TIOL-1731-CESTAT-MAD. He has further submitted that in their own case this Tribunal for the period April 2011 to March 2012 allowed their appeal accepting the adjustment of excess amount of service tax of ₹ 2,71,91,170/- paid initially but adjusted subsequently. 4. Per contra, Ld. AR for the Revenue submits that during the course of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay adjust the excess service tax so paid by him (calculated on a pro rata basis) against his service tax liability for the subsequent period, if the assessee has refunded the value of taxable service and the service tax thereon to the person from whom it was received . It is the contention of the appellant that at the time of raising the invoices, the value of various services mentioned in the invoices and service tax is accordingly paid on the total value of the services. Later on, some of the services were being not relevant, accordingly not provided; also excess value then the applicable rate in relation to particular vessel was collected. Since service tax is paid on the invoice value, hence, the excess amount of service tax paid o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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