The judgement could be of great help for other related issues as well.

The Registry (CESTAT) has raised the objection that the appellant had discharged 7.5%/10% of the duty/tax by utilizing credit balance in Electronic Credit Ledger and not discharged in Cash.

Appellant had submitted before Assistant Commissioner informing the fact of payment of such pre-deposit through CGST Credit and indicating the same in their GSTR-3B for the month of August 2018.

The applicant has also enclosed letter dated 03.10.2018 along with GSTR-3B filed for the month of August and also submitted the *Circular No. 58/32/2018-GST dated 04.09.2018 and also Circular No. 42/16/2018-GST dated 13.04.2018* and submitted 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.

In view of this fact, we are of the opinion that the objection raised by the Registry is not tenable and therefore, we set aside the objection and direct the Registry to take the appeal on record and list the same for final disposal in due course.