9911796707
TMI Blog2019 (4) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... ven for the payment of the amounts required to be deposited under Section 35F. If any reversal from the inadmissible credit is considered a sufficient compliance to the provisions of Section 35F, then it is like, banker allowing encashment of fraudulent financial instrument like cheque or draft to that extent. The appellants are directed to comply with the requirements of Section of 35F read wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended that the appellant has not complied with the requirement of Section 35F of the Central Excise Act, 1944 as made applicable to the service tax matters under Section 83 of the Finance Act, 1994. According to Revenue, the appellant did not pre-deposit the amount of 7.5% of the disputed adjudged demand for filing the appeal before the Tribunal and as such, the same should be dismissed as not ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants contend that such appropriation would satisfy the requirement of Section 35F ibid regarding payment of pre-deposit amount for the purpose of filing appeal before the Tribunal. 5. Issue which was in dispute before the Commissioner in impugned order is in respect of admissibility of CENVAT Credit in respect of certain input services. Commissioner has after consideration of the issue held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issible credit is considered a sufficient compliance to the provisions of Section 35F, then it is like, banker allowing encashment of fraudulent financial instrument like cheque or draft to that extent. 6. Thus we allow the Miscellaneous Application filed by the revenue and direct the appellants to comply with the requirements of Section of 35F read with Section 83 Finance Act, 1994 within a pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
