2018 (5) TMI 1235

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....gh, Advocate for the appellant Present Shri Amresh Jain, DR for the respondent Per: V. Padmanabhan 1. The present appeal is filed against the Order-in-Original No. 62/2013 dated 14/05/2013. The appellant is engaged in the activity of beneficiation of coal and paying Service Tax on such activity under Business Auxiliary Service and subsequently, w.e.f. 01/06/2007 under mining service. They....

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....ground we heard Shri S.K. Pahwa, Ld. Advocate for the appellant and Shri Amresh Jain, Ld. DR for the Revenue. 3. It is the submission of the Ld. Counsel for the appellant that adjudicating authority has failed to take into account the excess Service Tax paid in certain months but have taken into account only the Service Tax shown as short paid in certain months. He submitted a chart which indic....

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....ow cause notice, we note that if the entire period of dispute is taken into consideration, after adjustment of excess and short paid Service Tax, the net amount appears to be an excess payment. Accordingly, we are of the view that taking into account only the short paid Service Tax in a few months the demand raised is not justifiable. 7. It is settled position of law that substantial benefit ca....