Pre-deposit payment method for cases pertaining to Central Excise & Service Tax- Issues faced by the taxpayers who have paid the pre-deposit amount through FORM GST DRC-03 in GST Appeals

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..... Department of Revenue (Central Board of Indirect Tax and Customs) (CX ST Wing) Room No. 244-C, North Block, New Delhi Dated:- 18th April, 2023. Subject: Pre-deposit payment method for cases pertaining to Central Excise Service Tax- Issues faced by the taxpayers who have paid the pre-deposit amount through FORM GST DRC-03 in GST Appeals-reg. Kindly refer to Instr .....

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..... d on paras 2 of above mentioned instructions. 3. In this regard it may he noted that the above mentioned Instructions were meant tor the cases of appeals belonging to the Central Excise/ Service Tax only and any reference to the GST Act was unintentional and for the limited purpose of drawing a parallel between provisions of the GST Act and Central Excise Act. 1944 / the Finance Act, 1994. H .....

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