https://www.taxtmi.com/caselaws?id=362714 The Tribunal allowed the appeal, overturning the decision of the lower authorities. It concluded that the Service Tax paid in error could be adjusted against the demand for the same period, based on the appellant's mistaken belief in availing the CENVAT Credit. The Tribunal emphasized the adjustment of the erroneously paid tax against the demand and penalty, setting aside the orders of the Commissioner (Appeals) and the Assistant Commissioner of Central Excise. en-us Tue, 12 Jun 2018 00:00:00 +0530 Mon, 02 Jul 2018 06:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362714 The Tribunal allowed the appeal, overturning the decision of the lower authorities. It concluded that the Service Tax paid in error could be adjusted against the demand for the same period, based on the appellant's mistaken belief in availing the CENVAT Credit. The Tribunal emphasized the adjustment of the erroneously paid tax against the demand and penalty, setting aside the orders of the Commissioner (Appeals) and the Assistant Commissioner of Central Excise. Case-Laws Service Tax Tue, 12 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362714