Refundable Amount Deposited as Service Tax cannot ber Treated as Pre-Deposit u/s 35F Central Excise Act: CESTAT [Read Order]

A circumstance when the duty becomes refundable due to an order or judgment by the Tribunal or any Court is covered by Section 11B of the Central Excise Act, 1944
By Yogitha S. Yogesh - On March 17, 2025 11:16 am - 3 mins read
Amount Deposit - Service Tax - Refundable Amount - Pre-Deposit - Section 35F Central Excise Act - Central Excise Act - CESTAT - taxscan

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has declared that, as per Section 35F of the Central Excise Act of 1944, the sum submitted as service tax—if refundable—should not be regarded as a pre-deposit. Read More: Denial of Service Tax Exemption: CESTAT Grants Exemption for Powder Coating Activity Essjay…

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