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2019 (11) TMI 1259 - AT - Service TaxCENVAT Credit - construction services w.e.f. 01/07/2012 - exempt services or not - denial of credit credit to the extent not used in construction of unsold flats on which completion certificate was already issued - input service for which payment of service tax was not made within the stipulated time period - flats for which completion certificate was issued delayed / short payment of service tax was noticed - Rule 6(1) of CCR - N/N. 13/2016- CE(NT) dt. 01/03/2016 - HELD THAT:- The issue involved in the present case is no more res integra and has been settled by various decisions of the Tribunal cited supra wherein it has been consistently held that during the relevant period, Rule 6 was not applicable. In this case, the period involved is prior to the amendment in the Rule 6(1) of CCR, 2004 - This Tribunal in the case of M/S. TPL DEVELOPERS VERSUS COMMISSIONER OF CENTRAL TAX, BANGALORE NORTH [2019 (3) TMI 37 - CESTAT BANGALORE] has held that the assessee was not legally required to reverse any credit which was availed by them during the period 2010 till obtaining completion certificate i.e. during the period when output service was wholly taxable in their hand, merely because later on, some portion of the property was converted into immovable property on account of receipt of completion certificate and on which no service tax would be paid in future. Credit allowed - appeal allowed - decided in favor of appellant.
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