https://www.taxtmi.com/article/detailed?id=5843 A mandatory pre-deposit regime applies to appeals filed after 06.08.2014, requiring specified percentages of duty demanded or penalty to be deposited for appeals before the Commissioner (Appeals) and the tribunal. Payments made during investigation or audit can be adjusted against the pre-deposit; a stay application is not required with the appeal; Cenvat credit may be used for duty deposits but not for penalties; on favourable adjudication, refund of the pre-deposit is to be claimed from the jurisdictional AC/DC and processed within fifteen days, with interest if delayed. en-us Wed, 24 Sep 2014 10:03:31 +0530 Wed, 24 Sep 2014 10:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5843 A mandatory pre-deposit regime applies to appeals filed after 06.08.2014, requiring specified percentages of duty demanded or penalty to be deposited for appeals before the Commissioner (Appeals) and the tribunal. Payments made during investigation or audit can be adjusted against the pre-deposit; a stay application is not required with the appeal; Cenvat credit may be used for duty deposits but not for penalties; on favourable adjudication, refund of the pre-deposit is to be claimed from the jurisdictional AC/DC and processed within fifteen days, with interest if delayed. Articles Service Tax Wed, 24 Sep 2014 10:03:31 +0530 https://www.taxtmi.com/article/detailed?id=5843