https://www.taxtmi.com/caselaws?id=249794 The Tribunal set aside the previous order rejecting a refund claim by M/s Central Mine Planning and Design Institute for service tax, remanding the matter for reevaluation. The Tribunal held that Rule 6(3) of the Service Tax Rules allows for adjustment of excess service tax paid against subsequent liabilities, without a specified time limit, contrary to the Revenue's arguments. The case was disposed of through remand, emphasizing the need for a fresh assessment based on the Tribunal's interpretation of the rule. en-us Tue, 30 Apr 2013 00:00:00 +0530 Tue, 02 Dec 2014 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249794 The Tribunal set aside the previous order rejecting a refund claim by M/s Central Mine Planning and Design Institute for service tax, remanding the matter for reevaluation. The Tribunal held that Rule 6(3) of the Service Tax Rules allows for adjustment of excess service tax paid against subsequent liabilities, without a specified time limit, contrary to the Revenue's arguments. The case was disposed of through remand, emphasizing the need for a fresh assessment based on the Tribunal's interpretation of the rule. Case-Laws Service Tax Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249794