https://www.taxtmi.com/caselaws?id=777845 CESTAT allowed the appeal, setting aside demands totaling Rs.2,82,202 relating to service tax shortfall, excess payment adjustment (Rs.1,50,771), assessable value under Section 67(2) (Rs.62,682) and alleged excess CENVAT credit (Rs.68,749). The Tribunal held adjustment of excess tax under Rule 6(4A) valid, valuation under Section 67(2) correct, CENVAT credit properly availed, and extended limitation inapplicable. Penalties under Section 77(2) and Section 78 were set aside as the demands were vacated. en-us Thu, 04 Sep 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777845 CESTAT allowed the appeal, setting aside demands totaling Rs.2,82,202 relating to service tax shortfall, excess payment adjustment (Rs.1,50,771), assessable value under Section 67(2) (Rs.62,682) and alleged excess CENVAT credit (Rs.68,749). The Tribunal held adjustment of excess tax under Rule 6(4A) valid, valuation under Section 67(2) correct, CENVAT credit properly availed, and extended limitation inapplicable. Penalties under Section 77(2) and Section 78 were set aside as the demands were vacated. Case-Laws Service Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777845