Case Law Appeal No. ST/21529/2018-DB
M/s. Dell International Services India Pvt. Ltd. Vs Commissioner of Central Tax
- Court:
- CESTAT
- Bench:
- Bengaluru
- Date:
- December 13, 2018
- Type:
- Appeal
Subject
Mandatory pre-deposit can be made through the CGST Credit
Summary
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. However, circular No. 58/32/2018-GST dated 04.09.2018 and also Circular No. 42/16/2018-GST dated 13.04.2018 very cl…
Judgement
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 to Assistant Registrar submitted that the appellant has already reversed 7.5% of the duty demanded (i.e 7.5% of Rs. 47,74,29,969=Rs. 3,58,07,247) through Central Goo…