In case the overburden of a tunnel is too low to adopt NATM, cut and cover method generally can be chosen as alternative. However, in tunneling some area with very low or no overburden between two mountains, the cut and cover method requires additional construction of a couple of tunnel portals and the maintenance of portal slopes until backfilling is completed. As a solution for this problem, increasing the tunnel overburden by raising the ground level can be effective. This paper presents the case study for tunneling at C240 site in Taiwan High Speed Railway(THSR) in which soil-cement filling method was used for pre-banking before tunnel excavation. Cement content of filling material was $2~4\%$ and thickness of filling a round was $130~250;mm$. The stability evaluation for the soil-cement slope and concrete lining of low cover tunnel was conducted by numerical analysis.