https://www.taxtmi.com/caselaws?id=762574 CESTAT Ahmedabad allowed the appeal regarding adjustment of excess service tax paid on credit notes issued for coal handling services. The appellant, part of a tripartite agreement for coal supply, issued credit notes to buyers for quality and quantity variances in coal. The tribunal held that since credit notes were adjusted against service invoices (not coal invoices) and related to handling services within appellant's responsibility, the adjustment was valid under Section 67 of Finance Act, 1994. Revenue failed to prove variances occurred before appellant's custody began. The tribunal ruled excess service tax paid on credit note amounts was eligible for adjustment under Rule 6, setting aside the impugned order and allowing the appeal. en-us Mon, 02 Dec 2024 00:00:00 +0530 Tue, 03 Dec 2024 10:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762574 CESTAT Ahmedabad allowed the appeal regarding adjustment of excess service tax paid on credit notes issued for coal handling services. The appellant, part of a tripartite agreement for coal supply, issued credit notes to buyers for quality and quantity variances in coal. The tribunal held that since credit notes were adjusted against service invoices (not coal invoices) and related to handling services within appellant's responsibility, the adjustment was valid under Section 67 of Finance Act, 1994. Revenue failed to prove variances occurred before appellant's custody began. The tribunal ruled excess service tax paid on credit note amounts was eligible for adjustment under Rule 6, setting aside the impugned order and allowing the appeal. Case-Laws Service Tax Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762574