Karnataka High Court: Pre-Deposit Under Section 35F Can Be Made Using Transitioned CENVAT Credit via Electronic Credit Ledger
The Karnataka High Court has held that mandatory pre-deposit under Section 35F of the Central Excise Act, as applicable to service tax appeals, can be validly discharged by utilising CENVAT credit transitioned under Section 140 of the CGST Act and reflected in the Electronic Credit Ledger.
