2017 (4) TMI 753

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.... ORDER The appellant has filed this appeal against the impugned order, wherein the payment of excess service tax paid had been adjusted by the appellant for future payment was denied by the ld. Commissioner (Appeals). 2. The brief facts of the case are that the appellant inadvertently paid an amount of service tax to the tune of Rs. 4,04,542/- during June, 2005 to March, 2006 on the mechani....

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....x paid by the appellant for adjustment. Therefore, I hold that the appellant was entitled to adjust the payment of service tax paid by them, which was not payable and the same has been adjusted for the payment of service tax during the period April, 2006 to September, 2006. The only reason of denial of the adjustment by the ld. Commissioner (Appeals) is that as per amendment in Service Tax Rules w....