2026-VIL-1267-CESTAT-KOL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Excess Payment of service tax - Adjustment of Excess Service Tax Against Subsequent Liability - Requirement of Corroborative Evidence - Appellant had intimated the Department of excess payment of Service Tax during September 2012 vide letter dated 12.10.2012 and adjusted the said excess amount towards Service Tax liability for the period from October 2012 to March 2013 as reflected in the ST-3 Returns – Dept rejected the claim on the ground that the Appellant had failed to provide sufficient corroborative evidence regarding the excess payment - Whether the Appellant is entitled to adjustment of excess Service Tax payment when it is willing to produce a reconciliation statement and Chartered Accountant's certificate in support of the claim of excess payment - HELD - It is a fact on record that the Appellant itself had informed the Department of the excess payment and adjusted it in subsequent returns. The Appellant is willing to submit a reconciliation statement accompanied by a CA certificate evidencing the above excess payment of Service Tax claimed to have been made during the disputed period - Since the correctness of the claim of excess payment required verification by the authorities below and the Appellant is willing to furnish the required documentary evidence, the matter required remand to the adjudicating authority for proper examination - The impugned order is set aside and the matter is remanded to the adjudicating authority for verification of the claim – The appeal is disposed of by way of remand
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