2019 (2) TMI 683

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.... Mane, Assistant Commissioner (AR), for respondent ORDER These two appeals are filed against order-in-appeal No. MUM-DGPM-WRU/APP-96-97/2017-18 dated 12.4.2018 passed by Commissioner of Central Excise & CGST (Appeals), Mumbai East. 2. Briefly stated the facts of the case are that the appellant is engaged in providing credit rating services to M/s. National Small Industries Corporation Ltd....

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....rom March 2012 to March 2014, there was a reduction in the value of taxable services by the recipient of service, i.e. NSICL, involving a total tax amount of Rs. 9,11,037/-, which was discharged after raising the invoices. It is his contention that after submitting the report along with the invoices, due to certain reason, the total invoice amount was revised and the recipient of service, i.e. NSI....

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....session of all evidences including corresponding ledger account and in the event necessity arises, they can produce a Chartered Accountant's certificate in support of their claim that the invoice value had been reduced while making the payment by NSICL; service tax involved on such reduced value had been adjusted by them in discharging their service tax liability for subsequent period. 4. Per c....

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....L and they received the reduced value, therefore, the service tax excess paid whether admissible to be adjusted against their future liability in accordance with Rule 6(3) of the Service Tax Rules, 1994. The contention of the learned C.A. is that the relevant agreement, corresponding credit notes and the ledger account could not be placed before the adjudicating authority resulting into confirmati....