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2020 (2) TMI 757 - AT - Service TaxCENVAT Credit - whether the appellant are required to reverse the Cenvat credit availed during the period when output services (construction) was taxable up to the date of Building Completion Certificate (BCC), since the input services were availed to construct the entire property but after the BCC, the portion of such property did not attract Service Tax? - HELD THAT:- The issue involved is mixed question of law and facts - Since the question is mixed question of law and facts and after evolution of law on the subject matter, the matter needs to be reconsidered. Matter remanded to the Adjudicating Authority for passing a fresh order - appeal allowed by way of remand.
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