Clarification on pre-deposit payment method for cases relating to Central Excise & Service Tax: Instruction
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- By Chetan Kulasri
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- Last Updated on 31 October, 2022
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Instruction CBIC-240137/14/2022- Service Tax dated October 28th, 2022
The CBIC has noticed that several appeals of Service Tax and Central Excise were rejected for non-compliance of pre-deposit requirements where such payments have been made through Form DRC-03. Now, the CBIC has clarified that DRC-03 is not a proper mode for payment of pre-deposit for filing appeal for cases under Service Tax, Central Excise and GST as well. In this regard, instruction has been issued.
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