https://www.taxtmi.com/caselaws?id=248721 The Tribunal found in favor of M/s. Mumbai International Airport Pvt. Ltd. (MIAPL) regarding the adjustment of excess Service Tax demand paid under protest. The appellant's adjustment of the excess tax against their tax liability was deemed lawful. The department was directed to verify the amount adjusted and stated that if no Service Tax was due, then no penalty would apply. Additionally, the demand related to excess Cenvat credit availed on input services was ruled unsustainable in law. The Tribunal allowed recovery of interest only on the excess credit utilized before 1-4-2008 and remanded the matter for fresh consideration by the adjudicating authority. en-us Tue, 19 Feb 2013 00:00:00 +0530 Sat, 21 Jun 2014 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248721 The Tribunal found in favor of M/s. Mumbai International Airport Pvt. Ltd. (MIAPL) regarding the adjustment of excess Service Tax demand paid under protest. The appellant's adjustment of the excess tax against their tax liability was deemed lawful. The department was directed to verify the amount adjusted and stated that if no Service Tax was due, then no penalty would apply. Additionally, the demand related to excess Cenvat credit availed on input services was ruled unsustainable in law. The Tribunal allowed recovery of interest only on the excess credit utilized before 1-4-2008 and remanded the matter for fresh consideration by the adjudicating authority. Case-Laws Service Tax Tue, 19 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248721