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    <title>2018 (5) TMI 1516 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the order-in-appeal passed by the Commissioner (Appeals) Central Excise Vadodara. The appellant, a manufacturer of excisable goods, successfully argued for the adjustment of excess service tax paid against future liability under Rule 6(3) of Service Tax Rules, 1994. The Tribunal disagreed with the Revenue&#039;s contention that the appellant did not comply with the specified procedure and conditions, citing previous judgments supporting the unrestricted adjustment of excess service tax. Consequently, the appeal was allowed in favor of the appellant, providing relief in the form of setting aside the demand for recovery of the adjusted amount.</description>
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      <title>2018 (5) TMI 1516 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=360952</link>
      <description>The Tribunal allowed the appeal, setting aside the order-in-appeal passed by the Commissioner (Appeals) Central Excise Vadodara. The appellant, a manufacturer of excisable goods, successfully argued for the adjustment of excess service tax paid against future liability under Rule 6(3) of Service Tax Rules, 1994. The Tribunal disagreed with the Revenue&#039;s contention that the appellant did not comply with the specified procedure and conditions, citing previous judgments supporting the unrestricted adjustment of excess service tax. Consequently, the appeal was allowed in favor of the appellant, providing relief in the form of setting aside the demand for recovery of the adjusted amount.</description>
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