CESTAT New Delhi: Appellant's Service Tax Adjustment Appeal Allowed

The Appellate Tribunal CESTAT NEW DELHI allowed the appellant's appeal against the disallowance of service tax payment adjustments. The Tribunal ruled in favor of the appellant, who had deposited excess service tax and properly adjusted it in subsequent returns within the stipulated time frame, thereby setting aside the impugned order.

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The Appellate Tribunal CESTAT NEW DELHI allowed the appeal of the appellant against the disallowance of service tax payment adjustments. The appellant had deposited excess service tax and adjusted it in subsequent returns, intimating the Department within the required time frame. The Tribunal held in favor of the appellant, citing a previous decision, and set aside the impugned order.

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