TaxTMI 
TaxTMI 
2019 (12) TMI 1130
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...., Principal Bench, West Block No.2, R.K. Puram, New Delhi-110066, Customs Appeal Branch (hereinafter referred to as 'CESTAT') mainly contending that the scope of the statutory provisions for granting the relief with regard to the excess payment has not been averted to and discussed anywhere in the said order dated 26.04.2018. 2. We heard the learned Standing Counsel representing the Appellant- Revenue. Despite the completion of service of notice, nobody has appeared on behalf of the Respondent. 3. We have perused the entire material on record. The facts and figures are as follow: The Respondent is a registered establishment with regard to satisfaction of service tax, particularly, under the category of 'mining s....
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....ent and finalise the matter. By virtue of the said course pursued by the Tribunal, it is considered that unlawful gains have been resulted to the Respondent and that it was very much necessary for the Tribunal to have ensured whether the legal prescriptions for granting the relief, giving positive directions, were satisfied or not, which unfortunately has not been done. Hence, the challenge. 5. The learned counsel for the Appellant-Revenue submits that the adjustment to the excess payment has been envisaged under Rule 6(4A) of the Service Tax Rules, 1994 can be considered and benefit can be given, only satisfaction of the conditions specified under Section 6(4B) of the Service Tax Rules, 1994. The said provisions are extracted below : &n....
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....the excess amount paid is on account of reasons not involving interpretation of law, taxability, classification, valuation or applicability of any exemption notification, (ii) excess amount paid by an assessee registered under sub-rule (2) of rule (4), on account of delayed receipt of details of payment towards taxable services may be adjusted without monetary limit, (iii) in cases other than specified in clause (ii) above, the excess amount paid may be adjusted with a monetary limit of (one lakh rupees) for a relevant month or quarter as the case may be, (iv) the details and reasons for such adjustment shall be intimated to the jurisdictional Superintendent of Central Excise within period of fifteen days from the....
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....lowing such adjustment and finalize the matter of demand, if any. The appellant will be at liberty to substantiate their claim that excess Service Tax has been paid by submission of supporting documents certified by the Chartered Account of the appellant." 7. From the above, it is seen that without specifically mentioning or referring to the relevant conditions for granting the benefit of adjustment in respect of the excess payment, the Tribunal simply observed that failure to comply with certain procedural conditions cannot be a ground to deny substantial benefit and that in principle, there can be no objection to the adjustment of service tax short paid and excess paid. But here again, it is to be noted that the said finding and....