2012 (9) TMI 772

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....two appeals relate to the adjustments made by the appellants under Rule 6(3) of the Service Tax Rules, 1994, for two periods. The said Rule 6(3) reads as under:- "Where an assessee has paid to the credit of Central Government service tax in respect of a taxable service, which is not so provided by him either wholly or partially for any reason, the assessee may adjust the excess service tax so paid by him (calculated on a pro rata basis) against his service tax liability for the subsequent period, if the assessee has refunded the value of taxable service and the service tax thereon to the person from whom it was received." The above quoted Rule allows an assessee to adjust excess service tax paid by him if the taxable service on which ....

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.... and the service tax was actually given. As such, he prays for waiver of pre-deposit and remanding the cases back to the Commissioner for verification of the details now provided. He assures that all co-operation will be extended in this regard by the appellants to enable the department to verify the details. 3. Heard the Ld. DR, who supports the impugned order. She also points out that in para-16 of the adjudication order dated 29.09.11, the adjudicating Commissioner has referred to the fact that the appellants have not actually refunded the amounts in several cases though in some cases they refunded the amounts by issue of cheques. Further, the adjudicating Commissioner has also stated that there was absence of clear material evidence ....

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....feated if the condition of refund is insisted to be satisfied only in a particular manner. The Rule itself does not provide for particular manner of refund and if it is a common industry practice to give refund by way of credits for any particular industry, there would be no harm in allowing refund by adopting such widely accepted industry practice. What is required to be verified is that either by credit or by cheque the appellants have refunded the amounts, for which they should make available their books of account/computerized records or statements as may be required by the adjudicating Commissioner. In a case like this, where numerous policies are involved and the number of transactions are many, there should be co-operation between th....