https://www.taxtmi.com/caselaws?id=226229 Rule 6(3) of the Cenvat Credit Rules, 2004 permits adjustment of excess Service Tax paid where the taxable service was not provided wholly or partly, provided the prescribed conditions are met, including refund of the service value and tax to the recipient. The note clarifies that Rule 6(4B)(iii) applies to a different situation and does not override this adjustment mechanism. The monetary ceiling under that provision could not be used to deny an otherwise valid adjustment under Rule 6(3). The excess tax adjustment was therefore allowed, and the demand, penalty, and interest were set aside. 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 paid where the taxable service was not provided wholly or partly, provided the prescribed conditions are met, including refund of the service value and tax to the recipient. The note clarifies that Rule 6(4B)(iii) applies to a different situation and does not override this adjustment mechanism. The monetary ceiling under that provision could not be used to deny an otherwise valid adjustment under Rule 6(3). The excess tax adjustment was therefore allowed, and the demand, penalty, and interest were set aside. Case-Laws Service Tax Mon, 14 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226229