Receipts partly ineligible as pre-deposit; Rs.54,800 counted causing shortfall - fresh notice to deposit within six weeks

CESTAT held that receipts of Rs.1,60,600 (service tax) and Rs.4,750 (CGST) cannot be treated as pre-deposit, but Rs.54,800 paid under Central Excise and Service Tax may be counted toward the pre-deposit, resulting in a shortfall. A fresh notice must be issued to the appellant enclosing this order and directing deposit within six weeks; failure to deposit will invite an appropriate order for non-compliance of the statutory requirement. Matter listed for hearing on July 15, 2024.

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The receipt of Rs. 1,60,600 and Rs. 4750 cannot be treated as pre-deposit for Service Tax and CGST, respectively. However, the payment of Rs. 54,800 towards Central Excise and Service tax can be considered. A fresh notice is to be issued for the shortfall of pre-deposit, with a deadline of 6 weeks for compliance. List on July 15, 2024.

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