2024 (11) TMI 407

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.... deposit of Rs.1,65,606/-. 2. We observe that vide order dated 06.05.2024, it has already been observed that: "The receipt of Rs. 1,60,600/-towards the service tax payment cannot be treated as payment for the purpose of pre-deposit the receipt for the amount of Rs. 4750/-which is under CGST, payment cannot be considered. However, the payment of. Rs. 54,800/-is under the Central Excise and Service tax payment it can be considered towards the pre-deposit" 3. Learned counsel for the appellant has the written submissions submitting that the appeal before Commissioner (Appeals) was filed in the month of August 2018 and the same was entertained in conformity with the provisions of section 35F of the Central Excise Act, 1944. Howeve....

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....High Court of Mumbai in the case of Sodexo India Services Pvt. Ltd. Vs. UOI reported as 2022 (10) TMI 264 Bom. HC is relied upon. In the said decision, it has been held that there seems to be a confusion due to there being no proper legal provision to accept pay off pre-deposit under section 35F of Central Excise Act, 1944 through DRC-03. The Hon'ble Court had directed the Central Board of Indirect Taxes and Customs (CBIC) two issue suitable clarifications/ guidelines/ answers to the FAQs. Pursuant to these directions, the CBIC Circular No. 240137/ 14/2022-Service Tax Section - CBEC dated 28.10.2022 has been issued clarifying that the payments through DRC-03 under CGST regime is not a valid mode of making deposits. Hence, the present matter....

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....yment of pre-deposit under Section 35F of the Central Excise Act, 1944 through DRC-03. Some appellants are filing appeals after making pre-deposit payments through DRC-30/GSTR-3B. In our view, this has very wide ramifications and certainly requires the CBI & C to step in and issue suitable clarifications/guidelines/ answers to the FAQs. We would expect CBI & C to take immediate action since the issue has been escalated by Mr. Lal over eight months ago. 9. In the circumstances, we hereby quash and set aside the impugned orders dated 13th April 2022 and direct respondent No.3 to hear petitioner de novo and pass such orders as he deems fit on merits in accordance with law. ....." 8. Pursuant to these directions, Central Bo....