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2021 (7) TMI 629 - AT - Service TaxMaintainability of appeal - non-compliance of pre-deposit under Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 - It is argued by the Ld. Consultant that amount deposited by the appellant towards the service tax should be considered as payment towards mandatory predeposit and the appeal ought to have been considered on merits - HELD THAT:- The appellant has not been given the benefit of Sabka Vishwas Scheme as there was delay in payment of the service tax under the said scheme. Since the amount paid by the appellant is towards the service tax confirmed under the Order-in-Original dt. 24.06.2019, the said payment ought to have been considered towards compliance of pre-deposit having been made before the appeal is taken up for hearing. The Commissioner (Appeals) has issued reminders to the appellant to make pre-deposit by online on several dates even though they have made deposit of more than ₹ 5 lakhs which would suffice 7.5% of total tax demand as required under Section 35F of the Central Excise Act ibid. Needless to say that even if debit is made in Cenvat account, the same can be considered as sufficient compliance of pre-deposit. This being so, the Commissioner (Appeals) should not have insisted on making further pre-deposit over and above ₹ 5,74,103/- already paid by the appellant. The view taken by the Commissioner (Appeals) that the appellant has not complied with mandatory pre-deposit cannot sustain - matter is remanded to Commissioner (Appeals) with a direction to decide the case on merits without insisting on any further pre-deposit - Appeal allowed by way of remand.
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