2019 (1) TMI 1384

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....RDER PER: S.K. MOHANTY Heard both sides and perused the case records. 2. In this case, the appellant had adjusted an amount of Rs. 5,67,000/- and Rs. 15,00,000/- in the months of December, 2013 and March, 2014. The adjustment was on account of excess service tax paid in the months of March and April 2011. The department had acknowledged the excess payment of service tax during the said....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d hence "month" should be interpreted as "months". Therefore, it was submitted that the service tax adjustment made in the month December 2014, in respect of excess service tax paid in the months of March and April 2011 is proper and justified, as per the provisions of Rule 6(4A) Service Tax Rules, 1994. The appellant further contended that identical case has already been decided by the Tribunal i....