2019 (6) TMI 268

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..... tax paid and there is no such restriction under the scheme of the act read with the rules. Adjustment allowed - appeal allowed - decided in favor of appellant. - ST/COD Application No. 85110/2019, Service Tax Appeal No. 85296 of 2019 - A/85892/2019 - Dated:- 9-5-2019 - MR. ANIL CHAUDHARY, MEMBER (JUDICIAL) Ms. Shilpi Jain, Advocate for the Appellant Shri Onil Shivadikar, Asst. Commissioner, Authorised Representative for the Respondent ORDER ANIL CHOUDHARY: 1. The issue in this appeal is whether any excess payment made by the assessee of service tax and the same adjusted in subsequent months from the output tax payable, whether the revenue auth .....

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..... ing explained that it is a case of disallowance of their adjustment of excess paid tax and not the case of any demand being fastened on them for tax not paid or short paid. However the Commissioner (Appeals), pleased to dismiss the appeal for want of the deposit under section 30 5F of the central excise act. 4. Being aggrieved the appellant is before this travel. The Learned Counsel for appellant draws my attention to sub rule 4 a of rule 6 of the service tax rules which reads notwithstanding anything contained in sub rule 4, wherein assessee has paid to the credit of the central government any amount in excess of the amount required to be paid toward service tax liability for a month or quarter, as the case may be, the ass .....

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..... bar where it was held that the assessee can take Moto adjustment subject to following the procedure or conditions that at the spot is done in the succeeding month or quarter in which service tax is paid in excess and the details and his other intimated to the judicial Supt of central excise within a period of 15 days from the date of such adjustment.. 6. I find that sub rule 4A was substituted by notification No. 1 of 2007 ST dated 1 March 2007 with effect from the same date. The rulings the letter by revenue is for the previous period held the same is not applicable in the facts of the present case. Further I find that in the facts and circumstances the Commissioner appeals in the appellant's own case for the subsequen .....

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