2019 (6) TMI 268

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....ellant Shri Onil Shivadikar, Asst. Commissioner, Authorised Representative for the Respondent ORDER ANIL CHOUDHARY: 1. The issue in this appeal is whether any excess payment made by the assessee of service tax and the same adjusted in subsequent months from the output tax payable, whether the revenue authority justified in objecting to such adjustment on the ground that in view of rule....

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.... 2015 which appear to be not admissible. Accordingly it appeared to revenue that the appellant have made a regular adjustment of service tax to the extent of Rs. 30, 66, 601. The SCN was adjudicated on contest and the proposed adjustment disallow and further tax was demanded of equal amount further equal amount of penalty was imposed under section 78. 3. Being aggrieved the appellant preferred ....

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....unt in excess of the amount required to be paid toward service tax liability for a month or quarter, as the case may be, the assessee may at just such excess amount paid by him against the service tax liability for the succeeding months or quarter, as the case may be. The learned Counsel further contented on ........ reading of sub rule 1A with sub rule 4 and 4(a) it is clear that there is no rest....

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....imating to the jurisdictional Supt. is not strictly adhered to, at most, it is a procedural lapse, merely for which fact the excess amount paid could not be deviated or denied nor permitted to be dated by the government. 5. The learner therefore revenue have relied upon the impugned order. We further relies on the assembly ruling of this trouble in JCT Electronics Ltd versus CCE NST 2014 the IO....