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Section 35F does not require mandatory pre-deposit in legacy...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debit.
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Section 35F does not require mandatory pre-deposit in legacy service tax appeals to be paid exclusively in cash or prohibit use of validly transitioned CENVAT credit. Credit carried forward under transitional provisions remains a vested credit, and its entry in the Electronic Credit Ledger preserves the right to utilise it. An administrative instruction requiring cash payment cannot restrict that statutory entitlement where no requirement exists to use the Electronic Cash Ledger. Debit of transitioned credit, resulting in credit to the Government, therefore satisfies the pre-deposit requirement. The Tribunal's contrary order was quashed, and the appeal was directed to be heard on merits.
Section 35F does not require mandatory pre-deposit in legacy service tax appeals to be paid exclusively in cash or prohibit use of validly transitioned CENVAT credit. Credit carried forward under transitional provisions remains a vested credit, and its entry in the Electronic Credit Ledger preserves the right to utilise it. An administrative instruction requiring cash payment cannot restrict that statutory entitlement where no requirement exists to use the Electronic Cash Ledger. Debit of transitioned credit, resulting in credit to the Government, therefore satisfies the pre-deposit requirement. The Tribunal's contrary order was quashed, and the appeal was directed to be heard on merits.
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