https://www.taxtmi.com/highlights?id=75853 Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant argued that they had deposited the pre-deposit using the input tax credit available in their DRC-03 under CGST regime. - Considering the absence of a specific provision allowing pre-deposit via DRC-03, the Tribunal rejected the appellant's argument and relied on various judicial precedents to affirm that such a method was not permissible under Section 35F. en-us Wed, 20 Mar 2024 09:15:38 +0530 Wed, 20 Mar 2024 09:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75853 Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant argued that they had deposited the pre-deposit using the input tax credit available in their DRC-03 under CGST regime. - Considering the absence of a specific provision allowing pre-deposit via DRC-03, the Tribunal rejected the appellant's argument and relied on various judicial precedents to affirm that such a method was not permissible under Section 35F. Highlights Service Tax Wed, 20 Mar 2024 09:15:38 +0530 https://www.taxtmi.com/highlights?id=75853