2025 (6) TMI 1094

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....lant Shri A.P.S. Parihar, Superintendent, Authorised Representative for the Respondent ORDER Brief facts of the case are that the appellant filed an appeal before learned Commissioner (Appeals) challenging order-in-original dated 25.03.2021 through which cenvat credit of service tax amounting to Rs.6,28,023/- was disallowed with equal penalty. Appellant paid mandatory pre-deposit required....

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....el for the appellant. Learned counsel for the appellant has submitted that this Tribunal in the case of Saphire Cables & Services Pvt. Ltd. reported at 2023 (7) TMI 544 - CESTAT Mumbai has held that if pre-deposit is made by debit through DRC-03 before 20.10.2022, then the same is valid as compliance to the said Section 35F. He has further submitted that the said interim order of this Tribunal was....

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....his Tribunal in the said interim order has held that if debit is made in electronic credit ledger, i.e. DRC-03, before 28.10.2022 towards payment of pre-deposit under the said Section 35F, then such debit is valid and it is to be concluded that the provisions of the said Section 35F have been complied with. I note that in the present case the debit was made on 04.06.2021. Therefore, I consider tha....