When assessee claimed set-off of excess payment against short-payment, matter was remanded back for decision after ascertaining excess deposit

CESTAT, NEW DELHI BENCH New India Assurance Co. Ltd. versus Commissioner of Service Tax, Delhi-I FINAL ORDER NOS. 55478 & 55479 OF 2013 STAY ORDER NOS. 55905 & 55906 OF 2013 APPLICATION NOS. ST/STAY/3891 & 3892 OF 2012 APPEAL NOS. ST/3067 & 3068 OF 2012 JANUARY  24, 2013 ORDER Sahab Singh, Technical Member This is a stay application filed by M/s New India Assurance Company Ltd. seeking waiver of pre-deposit of Rs. 14,451/- Service Tax, interest and equal amount of penalty imposed on them. Their appeal was rejected by Commissioner (Appeal) for non compliance o...