2023 (3) TMI 694 - AT - Service Tax

Maintainability of appeal - appeal dismissed for failure to comply with Section 35F (pre-deposit) - simultaneously imposition of penalty under Section 76, 77 & 78 which the Commissioner (Appeals) allowed - service tax alongwith interest was paid on being pointed out - HELD THAT:- It is seen that payment of Service Tax on reverse charge mechanism using CENVAT is a valid payment. The impugned order has failed to consider merit for the appellant’s case and dismissed only for noncompliance of Section 35F. In this circumstances, the impugned order does not dealt with the entire defense of the appellant. The said order is also set aside and matter remanded to the Commissioner (Appeals) for fresh adjudication.

Appeal allowed by way of remand.