2016 (9) TMI 894

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Appellant Ms. Suchitra Sharma, DR for the Respondent ORDER The short issue involved in the present two appeals of the appellant is as to whether the excess service tax paid by them in the previous period can be adjusted in the subsequent period, for neutralizing the subsequent tax liabilities. 2. We find that the issue is no more res-integra and stands settled in their own earlier c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly in future and any contravention will be seriously viewed. Appeal is allowed. 3. To the similar effect is the another final order of the Tribunal in the same assesse's case being order no. A/317/WZF/AHD/2011 dated 27/1/2011. Further, in one of their another case reported as Bharat Sanchar Nigam Limited Vs. Commissioner of Central Excise, Chandigarh, 2010 (17) STR 209 (Tri.-Del), it was ob....