https://www.taxtmi.com/caselaws?id=33327 Following its earlier ruling on the same issue, the Tribunal accepted the Revenue's challenge and allowed the appeal. The lower appellate authority's order was upheld in substance, but the limited direction permitting adjustment of any amount already paid by the respondent against the demand was retained, subject to verification of the records. The result was that the Revenue succeeded, while the adjustment safeguard remained available only on proof from the record. en-us Wed, 11 Feb 2009 00:00:00 +0530 Tue, 05 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33327 Following its earlier ruling on the same issue, the Tribunal accepted the Revenue's challenge and allowed the appeal. The lower appellate authority's order was upheld in substance, but the limited direction permitting adjustment of any amount already paid by the respondent against the demand was retained, subject to verification of the records. The result was that the Revenue succeeded, while the adjustment safeguard remained available only on proof from the record. Case-Laws Service Tax Wed, 11 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33327