Excess Service Tax Paid can be Adjusted Beyond Immediate Succeeding Month or Quarter u/r 6(4A): CESTAT in BSNL Case

In a BSNL case, CESTAT ruled that excess service-tax paid can be adjusted beyond the immediately succeeding tax period under Rule 64A. The Tribunal interpreted the rule liberally, allowing offset of over-payment even if the return for the next period is already filed. This flexibility benefits public undertakings and taxpayers dealing with timing mismatches in tax credits.:contentReference[oaicite:6]{index=6}