JUBILANT ORGANOSYS LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS order is in respect of appeals Nos. S.T./789 -790/2008, S.T./619 -620/2009, S.T./49 -50/2010 and S.T./54/2010 filed by the M/s. Jubilant Organosys Ltd. (hereinafter referred to as the appellants) and their Misc. Applications Nos. S.T./55368 -55369/2013 seeking extension of stay.

(2.) The issue involved in this case is whether the excess service tax paid in same months can be adjusted by the appellants in the following months. The Commissioner (Appeals) upheld the decision of the Adjudicating Authority which held that as the procedure prescribed under Rule 6(4A) of Service Tax Rules, 1994 has not been followed, such adjustment cannot be permitted and accordingly confirmed the demands but did not impose any penalty. The appeal No. S.T./789 -790/2008 are against confirmation of the said demands amounting to Rs. 11,81,565/ - and Rs. 5,21,739/ -. The Commissioner vide orders in revision revised the Orders -in -Original under the provisions of Section 84 of the Finance Act, 1994 for not imposing penalty on the appellants and ordered imposition of penalty under Section 76 ibid. The appeals Nos. S.T./619 -620/2009 are against the said orders in revision passed by the Commissioner. Appeals Nos. S.T./49 -50, 54/2010 relate to refunds of excess duty paid during certain months which were claimed as the adjustments were not allowed but were not sanctioned. The appellants have contended that the issue whether the adjustment of service tax paid in excess during certain months can be adjusted towards Service Tax liability of the subsequent months has been subject matter of various judicial pronouncements settling the issue in their favour. They have referred to the following judgments in their support:

(3.) THE ld. DR did not object to the relevance of the case laws cited.