2018 (5) TMI 1516

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Heard both the sides. This is an appeal filed against order-in appeal No. OIA-PJ/12/VDR-II/2013-14 dated 10.04.2013 passed by Commissioner (Appeals) Central Excise Vadodara. 2. Briefly stated the facts of the case are that the appellant is manufacture of excisable goods and paid excess service tax of Rs. 54,82,938/- due to clerical error as no GTA service was received by them during the per....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tax Rules, 1994/ the appellants are eligible to adjust excess amount of service tax paid against future liability. The conditions prescribed under 6 (4a) and (4b) are relevant to the circumstances prescribed under sub Rule (4) of the said Service Tax Rules, 1994. In support, he refers to the judgment of this Tribunal in the case of Commr. of Central Excise Mysore vs Power-cell Battery India Ltd, ....