Service Tax Appeal cannot be rejected for Pre-Deposit using DRC-03

Shri Krishna Road Carrier Vs Commissioner of Central Excise & CGST (CESTAT Allahabad) Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad, has remanded the case of Krishna Road Carrier v. Commissioner of Central Excise & CGST back to the Commissioner (Appeals) for a fresh decision on merits. The appeal was earlier dismissed due to non-compliance with the mandatory pre-deposit requirement under Section 35F of the Central Excise Act, 1944. The appellant had made the pre-deposit using DRC-03 under the CGST regime, which the Commissioner (Appeals) deemed invalid. Howev...