https://www.taxtmi.com/caselaws?id=451073 CESTAT New Delhi rejected appellant's application for admission of appeal based on pre-deposit made through DRC-03 under CGST regime. The tribunal held that following Bombay HC's decision in Sodexo India Services case, there is no proper provision under Section 35F of Central Excise Act, 1944 to accept pre-deposit payment through DRC-03. The tribunal distinguished its earlier decision in Saphire Cables Services case, noting that while Bombay HC granted relief in writ jurisdiction, CESTAT lacks such discretionary powers. Appellant was permitted to refile appeal after making pre-deposit through permissible means. en-us Wed, 13 Mar 2024 00:00:00 +0530 Tue, 19 Mar 2024 19:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451073 CESTAT New Delhi rejected appellant's application for admission of appeal based on pre-deposit made through DRC-03 under CGST regime. The tribunal held that following Bombay HC's decision in Sodexo India Services case, there is no proper provision under Section 35F of Central Excise Act, 1944 to accept pre-deposit payment through DRC-03. The tribunal distinguished its earlier decision in Saphire Cables Services case, noting that while Bombay HC granted relief in writ jurisdiction, CESTAT lacks such discretionary powers. Appellant was permitted to refile appeal after making pre-deposit through permissible means. Case-Laws Service Tax Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451073