2014 (12) TMI 1003

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....i P.N. Sarvaiya, AR, for the Respondent. ORDER This appeal and stay application has been filed by the appellant against OIA No. PJ/457/VDR-I/2012-13, dated 25-2-2013 under which OIO No. AND/STC/DEM/13/2011-12, dated 20-2-2012 passed by Assistant Commissioner, Division-Anand, has been upheld. 2. The issue involved in these proceedings is whether the payment/adjustment of Service Tax f....

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.... (b)     Gujarat NRE Coke Ltd. v. CCE, Rajkot [2012-TIOL-600-CESTAT-AHMD = 2012 (27) S.T.R. 372 (Tri.-Ahmd.)] 4. Shri P.N. Sarvaiya (AR) appearing on behalf of the Revenue argued that the excess amount paid by the appellant in 2005-06 cannot be used as late as 2007-08 for such an adjustment. 5. Heard both sides and perused the case records. Rule 6(4A) of the ....