2017 (1) TMI 713

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.... Respondent.  [Order per: SULEKHA BEEVI, C.S.,] The respondents are registered with Service Tax Department at Vizag and Kakinada and are engaged in providing Business Auxiliary Service to M/s. Reliance Industries ltd. from both Vizag and Kakinada. They received an amount of Rs. 1,23,53,217/- vide invoice dt. 30/04/2008 during the month July 2008 in respect of services rendered at Kakina....

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....ies in the claim for refund. According to respondents, they took credit of excess payment of Rs. 15,27,244/- and utilised the same for payment of service tax for September 2008. Thus they adjusted Rs. 15,27,224/-in the month of September 2009 by taking reduced opening balance in October 2009. They thus requested to allow refund either in cash or in CENVAT credit account. After due process of law, ....

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....id excess amount of Rs. 15,27,244/-. However it is brought out from records that they debited/reduced their balance to the tune of Rs. 15,27,244/- on 01/10/2009. Therefore the Commissioner(Appeals) has rightly discussed that there is no discrepancy at Kakinada and that on the belief that the respondents are eligible for adjustment of the amount already paid in Vizag, they have adjusted the same in....