https://www.taxtmi.com/caselaws?id=248864 The Tribunal allowed the appeal by the appellant, M/s Bharat Sanchar Nigam Limited, regarding the service tax demand for May 2005. The excess payments made in other months were permitted to offset the alleged short payment, preventing unjust enrichment. Additionally, the Tribunal upheld the decision to set aside the Cenvat credit demand, as the services availed fell within the definition of 'input services.' The Department's argument against using Rule 6(3) for adjustments was rejected, supporting the appellant's position on offsetting excess and short payments. The appeal by the Revenue was dismissed. en-us Thu, 08 May 2014 00:00:00 +0530 Sat, 12 Sep 2015 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248864 The Tribunal allowed the appeal by the appellant, M/s Bharat Sanchar Nigam Limited, regarding the service tax demand for May 2005. The excess payments made in other months were permitted to offset the alleged short payment, preventing unjust enrichment. Additionally, the Tribunal upheld the decision to set aside the Cenvat credit demand, as the services availed fell within the definition of 'input services.' The Department's argument against using Rule 6(3) for adjustments was rejected, supporting the appellant's position on offsetting excess and short payments. The appeal by the Revenue was dismissed. Case-Laws Service Tax Thu, 08 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248864