2025 (6) TMI 1094

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....endent, 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 to be paid under Section 35F of Central ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he 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 affirmed by Hon'ble Bombay High Court thro....