2025-VIL-561-CESTAT-MUM-ST
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SERVICE TAX CESTAT Cases

Service Tax – Payment of Pre-deposit through DRC-03, dismissal of appeal – Rejection of appeal as not maintainable on the ground that the appellant had not paid the mandatory pre-deposit as stipulated under Section 35F of the Central Excise Act, 1944 - Appellant had made the pre-deposit through DRC-03, which was not accepted by the Commissioner (Appeals) - Whether the Commissioner (Appeals) was correct in dismissing the appeal merely on the ground that the pre-deposit was not made in the prescribed manner or by the prescribed Form, thereby denying the appellant the opportunity to have the appeal decided on merits - HELD - The CBIC had issued a circular/instruction dated 18.04.2023 clarifying that DRC-03 is a prescribed mode for payment of pre-deposit under the GST Act, and the pre-deposit made through DRC-03 prior to 28.10.22 should be treated as sufficient compliance. The Tribunal further relied on the decision of the Bombay High Court in the case of Sodexo India Services Pvt. Ltd. vs. Union of India, where the court had quashed the order dismissing the appeal on the ground of non-payment of pre-deposit through DRC-03 and directed the Commissioner (Appeals) to decide the appeal on merits – The impugned order is set aside and matter remanded back to the Commissioner (Appeals) to decide the appeal on merits without further visiting the aspect of pre-deposit. The Tribunal also directed the appellant not to seek refund of the pre-deposit till the appeal is finally decided by the Commissioner (Appeals) - The appeal filed by the appellant is allowed by way of remand
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