https://www.taxtmi.com/caselaws?id=226229 Rule 6(3) of the Cenvat Credit Rules, 2004 permits adjustment of excess service tax where taxable services were not provided wholly or partly, provided the service value and tax are refunded to the recipient. Satisfaction of those conditions supports adjustment of the excess tax paid. Rule 6(4B)(iii), including its monetary ceiling, addresses a different situation and does not restrict the continuing availability of adjustment under Rule 6(3). Consequently, excess service tax may be adjusted under Rule 6(3) without applying the ceiling in Rule 6(4B)(iii), and the related demand, interest and penalty do not survive. en-us Mon, 14 May 2012 00:00:00 +0530 Mon, 22 Apr 2013 08:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226229 Rule 6(3) of the Cenvat Credit Rules, 2004 permits adjustment of excess service tax where taxable services were not provided wholly or partly, provided the service value and tax are refunded to the recipient. Satisfaction of those conditions supports adjustment of the excess tax paid. Rule 6(4B)(iii), including its monetary ceiling, addresses a different situation and does not restrict the continuing availability of adjustment under Rule 6(3). Consequently, excess service tax may be adjusted under Rule 6(3) without applying the ceiling in Rule 6(4B)(iii), and the related demand, interest and penalty do not survive. Case-Laws Service Tax Mon, 14 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226229