https://www.taxtmi.com/caselaws?id=797111 Mandatory pre-deposit for a service-tax appeal under Section 35F may be paid by using validly transitioned CENVAT credit in the Electronic Credit Ledger where the provision does not require cash payment. Transition under Section 140(1) preserves vested credit, while Rule 142(3) recognises electronic payment of tax, interest and penalty. As pre-deposit represents an advance deposit of disputed dues, ledger debit and credit to the Government satisfy the requirement and protect revenue. An administrative instruction requiring payment through a designated portal cannot override the statutory scheme, judicial precedent, or the right to use validly transitioned credit. en-us Mon, 10 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797111 Mandatory pre-deposit for a service-tax appeal under Section 35F may be paid by using validly transitioned CENVAT credit in the Electronic Credit Ledger where the provision does not require cash payment. Transition under Section 140(1) preserves vested credit, while Rule 142(3) recognises electronic payment of tax, interest and penalty. As pre-deposit represents an advance deposit of disputed dues, ledger debit and credit to the Government satisfy the requirement and protect revenue. An administrative instruction requiring payment through a designated portal cannot override the statutory scheme, judicial precedent, or the right to use validly transitioned credit. Case-Laws GST Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797111