Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 181 - AT - Service TaxCENVAT Credit - construction of residential complex services - Revenue by entertaining a view that after the completion certificate, no service was being provided by the appellant attracting any payment of service tax, they are required to reverse the proportionate credit involved in the subsequent sale purchase of the flats - HELD THAT:- Identical issue decided in the case of M/S ALEMBIC LTD. AND SHRENO LTD. VERSUS C.C.E. & S.T. VADODARA-I [2018 (10) TMI 1557 - CESTAT AHMEDABAD] where it was held that the appellant was not required to avail the cenvat credit on the input service, if any, received after obtaining the completion certificate. In the present case, the appellant have either not availed the cenvat credit in respect of the services received after obtaining the completion certificate in respect of exempted service or availed proportionate credit attributed to the taxable output service. For this reason also Rule 6 has no application for the period after obtaining the completion Certificate. The provisions of Rule 6 wherein an explanation was added it explaining that the exempted services would also include an activity, which is not a service as defined in Section 65B (44) of the Finance Act, 1994 - Inasmuch as the period involved in the present is appeal prior to introduction of the said explanation, it has to be held that there was no obligation on the part of the assessee to reverse any credit subsequent to the issuance of the completion certificate. Appeal allowed - decided in favor of appellant.
|