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TMI Blog2019 (3) TMI 1754X X X X Extracts X X X X X X X X Extracts X X X X ..... nt months cannot be denied on such technical grounds. The issue is no more res-integra in view of the various decisions of the Tribunal. In the case of M/S. JUBILANT ORGANOSYS LTD. VERSUS CCE, MEERUT-II [ 2014 (10) TMI 138 - CESTAT NEW DELHI] , the adjustment of service tax was allowed in terms of Rules 6 (4A) of the Service Tax Rules, 1994 in similar circumstances. The impugned order is se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability for the subsequent period. The Department was of the view that the appellant was not eligible to make such adjustment as per the provision of Rule 6 (4A) of the Service Tax Rules, 1994. Show-Cause notice was issued. The Adjudicating Authority confirmed the demand of service tax amounting to ₹ 26,50,811/- and also ordered for appropriation of ₹ 13,98,740/- being excess amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Jubilant Organosys Ltd. reported in 2015 (38) STR 1230 (Tri.-Delhi), the adjustment of service tax was allowed in terms of Rules 6 (4A) of the Service Tax Rules, 1994 in similar circumstances. The Tribunal in that case, has observed as under : The appellants have contended that the issue whether the adjustment of service tax paid in excess during certain months can be adjusted tow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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