2019 (1) TMI 1033 – CESTAT BANGALORE – TMI – Complaince with mandatory pre-deposit – compliance made by reversing 7.5% of the duty demanded through Central Goods and Service Tax Credit – Held that:- The appellants have reversed 7.5% of the duty demand through the CGST Credit and the same is indicated in the Column 4B(2) of the GSTR-3B filed for the month of August 2018 – The learned AR also accepted the legal position that mandatory pre-deposit can be made through the CGST Credit.
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The objection raised by the Registry is not tenable and the same is set aside. – ST/21529/2018-DB – Interim Order No.: 105/2018 – Dated:- 13-12-2018 – MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mr. G. Shivadass, Advocate For the
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through CGST Credit and indicating the same in their GSTR-3B for the month of August 2018. The applicant has also enclosed letter dated 03.10.2018 along with GSTR-3B filed for the month of August and also submitted the Circular No. 58/32/2018-GST dated 04.09.2018 and also Circular No. 42/16/2018-GST dated 13.04.2018 and submitted that the Circular very clearly states that the arrears of Central Excise duty, Service Tax or wrongly availed cenvat credit under the existing law is permissible to be paid through the utilization of amounts available in the electronic credit ledger. Learned counsel further submitted that they have paid 7.5% and the objection raised by the Registry is not tenable. 2. After considering the submission of the learned
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