https://www.taxtmi.com/caselaws?id=470986 Pre-deposit for service-tax appeals under the legacy regime must satisfy section 35F of the Central Excise Act, as applied through the Finance Act. Although section 35F does not prescribe a payment mode, the CBIC instruction of 28 October 2022 requires payment through the dedicated CBIC-GST Integrated portal and treats Form GST DRC-03 payments as invalid. That instruction operates prospectively, allowing DRC-03 deposits made before its issue to be accepted. Reversal of input tax credit through Form GSTR-3B by debiting the electronic credit ledger after that date does not constitute a valid pre-deposit; payment must be made through the prescribed portal. en-us Fri, 12 Dec 2025 00:00:00 +0530 Mon, 17 Aug 2026 22:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470986 Pre-deposit for service-tax appeals under the legacy regime must satisfy section 35F of the Central Excise Act, as applied through the Finance Act. Although section 35F does not prescribe a payment mode, the CBIC instruction of 28 October 2022 requires payment through the dedicated CBIC-GST Integrated portal and treats Form GST DRC-03 payments as invalid. That instruction operates prospectively, allowing DRC-03 deposits made before its issue to be accepted. Reversal of input tax credit through Form GSTR-3B by debiting the electronic credit ledger after that date does not constitute a valid pre-deposit; payment must be made through the prescribed portal. Case-Laws Service Tax Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470986