https://www.taxtmi.com/caselaws?id=751957 CESTAT Chennai allowed the appeal regarding adjustment of excess service tax paid against future liability. Appellant raised three supplementary invoices for increased packing costs which customer rejected, leading to revised claims. Lower Appellate Authority initially rejected appeal solely because appellant filed refund claim for entire excess tax on original supplementary invoices. CESTAT held appellant eligible for adjustment of service tax liability on subsequent supplementary invoices against excess service tax paid on original rejected invoices. Appellant provided CA certificate confirming cancellation of three original supplementary invoices and non-receipt of consideration. Order-in-Appeal set aside. en-us Mon, 29 Apr 2024 00:00:00 +0530 Wed, 01 May 2024 06:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751957 CESTAT Chennai allowed the appeal regarding adjustment of excess service tax paid against future liability. Appellant raised three supplementary invoices for increased packing costs which customer rejected, leading to revised claims. Lower Appellate Authority initially rejected appeal solely because appellant filed refund claim for entire excess tax on original supplementary invoices. CESTAT held appellant eligible for adjustment of service tax liability on subsequent supplementary invoices against excess service tax paid on original rejected invoices. Appellant provided CA certificate confirming cancellation of three original supplementary invoices and non-receipt of consideration. Order-in-Appeal set aside. Case-Laws Service Tax Mon, 29 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751957