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Judgment
The appellants filed this appeal against Order-in-Appeal No. 402(DKV) ST/JPR-I/2010 dated 15.11.2010 which up held the Order-in-Original No.
01-02/2010/S.T-JC dated 15.01.2010 confirming the demand of Rs.8,26,768/- alongwith interest and penalties in respect of Show Cause Notice dated.
15.04.2009.
The appellants have stated that the issue involved in this case is adjustment of the excess Service Tax paid during certain months towards the
service tax liability of the subsequent months and have contended that the issue stands decided in their favour by several judgments of CESTAT
including in their own case. The Ld. DR fairly conceded accordingly.
We find that the same issue was the subject matter in another case of the appellants which has been decided by CESTAT in their favour vide
Order No. 52863 dated 10.07.2014.
In the light of the foregoing, the Appellants’ appeal is allowed and the impugned Order-in-Appeal set aside.
 [Dictated & Pronounced in the open Court].