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2021 (9) TMI 83 - AT - Service TaxCENVAT Credit - Excise Duty/Additional Customs Duty (CVD) on inputs and capital goods - input services which have been used for the construction of Mall, further used/usable for providing taxable output service - HELD THAT:- Reliance placed in the case of M/S. DLF PROMENADE LTD., (EARLIER M/S. BEVERLY PARK MAINTENANCE SERVICES LTD.) VERSUS COMMISSIONER, SERVICE TAX, DELHI [2020 (4) TMI 42 - CESTAT NEW DELHI] where it was held that there is no manner of doubt that CENVAT Credit availed by the appellant on inputs, inputs services and capital goods service used for construction of the Mall, which was ultimately let out could not have been denied to the appellant. The facts of the instant case are slightly different as in the present case the appellant could not complete the construction of the mall. However, this fact should not in any way affect the admissibility of credit to the appellant as the admissibility of the credit availed prior to 01.04.2011, has been settled in principle. It is also on record that the appellant reversed the credit availed by it after 01.04.2011 and intimated the Department. The demand in instant case pertains to the credit availed by the appellant before 01.04.2011 - it is held that the appellant has correctly availed the credit on inputs and input services, the duty and tax on which has been paid by the appellant. To that extent, the impugned order is not sustainable. Credit Rules imposed certain conditions for allowing credit in terms of Rules 4 & 9 and cast certain obligations upon the assessee in terms of Rule 6. The quantum of admissibility of credit depends on satisfying the conditions imposed therein and the discharge of obligations. In such circumstances it is not possible to quantify the admissible credit at this juncture. For this limited purpose, the issue needs to be remanded to the Adjudicating Authority. The issue remanded to the adjudicating authority for quantifying the credit admissible - appeal allowed by way of remand.
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