2018 (2) TMI 1033

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.... JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHNICAL MEMBER Mr. Naveen Kushalappa, AR, For the Appellant Mr. Cherian Punnoose, Advocate, For the Respondent Per : V. PADMANABHAN These appeals are filed by the Revenue against the Order-in-Appeal No.266/2008 dated 3.12.2008. The appeals are on the same issue and hence are disposed of by this common order for the sake of convenience. 2. ....

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....d under consideration as above. The facts of the case are that the respondent was registered under the category of telephone services. They had effected adjustments of service tax said to be excess paid to the credit of Central Government against their service tax liability for the subsequent period as mentioned in the table above. The department was of the view that the respondent was not eligibl....

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....l. In the case of Jubilant Organosys Ltd. reported in 2015 (38) STR 1230 (Tri.-Del.), the adjustments of service tax was allowed in terms of Rule 6(4A) of Service Tax Rules, under similar circumstances. The Tribunal in the above case has observed as under: "3. The appellants have contended that the issue whether the adjustment of service tax paid in excess during certain months can be adj....

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....icial pronouncements on subject matter cited above. All these judicial pronouncements have in effect held that the adjustment of service tax paid in excess in certain months towards the service tax liability of the subsequent months cannot be denied on such technical grounds. Indeed, in a very recent CESTAT judgment (order No. 52863/2014, dated 10-7-2014) in the case of Bharat Sanchar Nigam Limite....