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    <title>2012 (7) TMI 706 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the assessee, providing cleaning services, could not take suo moto credit of excess service tax paid by adjusting it against future liabilities. The Tribunal emphasized that specific rules did not permit such adjustments for cases involving interpretation of law. Therefore, the Tribunal directed the assessee to make a pre-deposit for the Appeal, with a stay on collection during the case&#039;s pendency.</description>
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      <link>https://www.taxtmi.com/caselaws?id=215207</link>
      <description>The Tribunal held that the assessee, providing cleaning services, could not take suo moto credit of excess service tax paid by adjusting it against future liabilities. The Tribunal emphasized that specific rules did not permit such adjustments for cases involving interpretation of law. Therefore, the Tribunal directed the assessee to make a pre-deposit for the Appeal, with a stay on collection during the case&#039;s pendency.</description>
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