M/s. Dell International Services India Pvt. Ltd. Versus Commissioner of Central Tax GST Commissionerate
Service Tax
2019 (1) TMI 1033 – CESTAT BANGALORE – 2019 (365) E.L.T. 813 (Tri. – Bang.)
CESTAT BANGALORE – AT
Dated:- 13-12-2018
ST/21529/2018-DB – Interim Order No. : 105/2018
Service Tax
MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER
Mr. G. Shivadass, Advocate For the Appellant
Mr. Madhup Sharan, Assistant Commissioner (AR) Respondent
ORDER
Per: S.S GARG
The Registry has raised the objection that the appellant is required to pay 7.5%/10% of the duty/tax and file proof of the same. In reply to the defect raised by the Registry, the appellant vide their letter dated 15.11.2018 addressed t
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ed 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 counsel, we find 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. In view of this fact
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