2026 (2) TMI 562

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.... the Respondent : Shri S.B.P. Sinha, Superintendent, Authorised Representative ORDER:- Denial of relief sought before the Commissioner (Appeals) against adjudication order confirming demand of Service Tax due under the Reverse Charge Mechanism only on the ground that pre-deposit was made through DRC-03, electronic cash ledger vide debit entry, is assailed before this Tribunal by the Assessee....

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....e heard submissions from both the sides and perused the case record as well as relied upon judgments. At the outset it is to be placed on record that when out of the confirmed demand amount of Rs.4,71,283/-, an amount of Rs.2,27,552/- was already paid before appeal was preferred at the Commissioner (Appeals) level, for an amount of pre-deposit restricted to 7.5% of the confirmed tax demand i.e. Rs....

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....ench to the judgment passed by Hon'ble Bombay High Court in the case of M/s. In Net India Private Limited & Another's Vs. Commissioners of Central Excise ..., as reported in 2024 (12) TMI 223 - Bombay High Court, wherein clear finding is available to the effect that pre-deposit made in one form or another is to be accepted as valid pre-deposit instead of placing hyper-technical contention by t....