2019 (8) TMI 1716

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....Shri. J. Shankaraman, Ld. Advocate appearing for the appellant, contends that the Adjudicating Authority demanded Service Tax on : (i) Short Term Accommodation Service; (ii) Renting of Immovable Property Service; and (iii) Business Auxiliary Service; and vide Order-in-Original No. 03/2018 dated 31.01.2018 appropriated an amount of Rs. 14,02,265/- and Rs. 3,05,714/- apart from charging interest and imposing penalty at relevant rates. Aggrieved by the above order, the appellant preferred an appeal before the First Appellate Authority, who vide Order-in-Appeal No. 321/2018 (CTA-I) dated 27.06.2018 remanded the matter to the Adjudicating Authority for verification of documents with regard to the eligibility of abat....

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....ayment made during the course of investigation prior to the date of filing of the appeal is required to be considered as pre-deposit and is itself sufficient compliance with the requirement of pre-deposit qua Section 35F of the Central Excise Act, 1944. 3.1 Per contra, Ms. T. Usha Devi, Ld. AR appearing for the Revenue, vehemently contended that the authorities below have strictly followed the Board Instruction vide Circular No. 984/8/2014-CX dated 16.09.2014 wherein the guidelines for refund of pre-deposit have been provided. 3.2 Ld. AR specifically drew attention to paragraph 5 of the Circular to emphasize that the appellant would get the refund only when an appeal is decided in its favour and that the first appeal having ....