https://www.taxtmi.com/caselaws?id=410655 The Tribunal held that the appellants were entitled to re-credit the service tax amount of Rs. 20,83,773/- as it was a correction of excess reversal, not subject to the time-limit for adjustment under Rule 6(3A). The High Court precedent supported their right to take such credit, dismissing the department's argument that it contravened Cenvat credit rules. The impugned order confirming the demand was set aside, and the appeal was allowed, granting consequential reliefs if applicable. en-us Tue, 20 Jul 2021 00:00:00 +0530 Fri, 06 Aug 2021 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410655 The Tribunal held that the appellants were entitled to re-credit the service tax amount of Rs. 20,83,773/- as it was a correction of excess reversal, not subject to the time-limit for adjustment under Rule 6(3A). The High Court precedent supported their right to take such credit, dismissing the department's argument that it contravened Cenvat credit rules. The impugned order confirming the demand was set aside, and the appeal was allowed, granting consequential reliefs if applicable. Case-Laws Service Tax Tue, 20 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410655