As directed by the Hon‘ble Bombay High Court in the matter of Sodexo India Services Pvt Ltd vs Union of India and Others1 , the Central Board of Indirect Taxes and Customs (CBIC) has examined the issue regarding the manner of payment of pre-deposit for filing appeals and has issued Instruction no. CBIC-240137/14/2022-Service Tax Section-CBEC dated 28 October 2022, which provides the following:
