M/s Gujarat Nre Coke Ltd Vs CCE, Rajkot
Service tax - Adjustment of excess Service Tax paid - Centralized Registration - Technical dispute - There is no dispute to the excess payment of the amount towards the service tax liability. When there is an excess payment of service tax, the same can be adjusted against the subsequent service tax liability. The assessee had made an application for centralised registration and was under the impression that the same was granted. Technical issues must not come in the way for grant of benefits. (Para 8) - Appeals allowed: AHMEDABAD CESTAT
Service tax - Adjustment of excess Service Tax paid - Centralized Registration - Technical dispute - There is no dispute to the excess payment of the amount towards the service tax liability. When there is an excess payment of service tax, the same can be adjusted against the subsequent service tax liability. The assessee had made an application for centralised registration and was under the impression that the same was granted. Technical issues must not come in the way for grant of benefits. (Para 8) - Appeals allowed: AHMEDABAD CESTAT
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