2025 (10) TMI 6

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....ad Sharma, with Niyati Mankad, Priyanka Singh, Advocates. For the Respondent: Mr. Prakash D. Shah, Senior Advocate, with Mr. Jas Sanghavi, Mihir Mehta i/b PDS Legal, Advocates. P. C. 1. The above Appeal has been filed by the Commissioner of CGST & Central Excise Belapur Commissionerate taking exception to the order passed by the Customs, Excise and Service Tax Appellate Tribunal ("CESTAT"....

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....0137/14/2022- Service Tax Section-CBEC dated 28.10.2022 specifically clarifying about payment of central excise and service tax and making pre-deposit after introduction of GST? (ii) Whether under the facts and circumstances of the case CESTAT has erred in interpreting the Judgment of the Hon'ble Supreme Court in the case of Commissioner of C.Ex., Bangalore Vs Mysore Electrical 2006 (....

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....xcise, Belapur v/s Sapphire Cable and Services Pvt Ltd reported in 2024(8) TMI 1403- Bombay High Court. In fact, what was challenged in this Appeal was the very same order which is the subject matter of the present Appeal. This Court, in paragraph 4, held that the order passed by the CESTAT correctly concluded that the Appeals filed by the Respondent herein before the CESTAT were validly institute....

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....t for the purposes of entertaining the Appeal and making a pre-deposit, the Appellant can always utilize the electronic credit ledgers to comply with the said condition. This view has been taken in the case of Oasis Realty v/s Union of India reported in 2023 (3) Centax 86 (Bom) as well as in the case of Navnit Motors Pvt Ltd v/s Commissioner of CGST & Central Excise (Appeals-III), Mumbai & Anr (Wr....