TMI Blog2019 (11) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate. Appeal allowed - decided in favor of appellant. - Service tax Appeal No. 89324 of 2018 - A/86617/2019 - Dated:- 16-9-2019 - Hon ble Ms. Archana Wadhwa, Member (Judicial) Shri Prasad Paranjape, Advocate for the appellant Shri Dharmendra Singh, Supdt.(AR) for the respondent ORDER After hearing both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lats. According, proceedings were initiated by the appellant by issuance of show cause notice dated 02.06.2017 proposing to reverse the credit of ₹ 24,31,231/- availed by them during the period April 2013 to December 2015. The notice resulted in passing of the orders impugned before the Tribunal. 2. After hearing both sides, I find that an identical issue was considered by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is absolutely legal and correct in accordance with Rule 4(7) of Cenvat Credit Rules, 2004. At the time of taking credit, there is no existence of any exempted service, therefore, there is no application of Rule 6. The part of the service was exempted only after obtaining completion certificate. Thereafter, the appellant was not required to avail the cenvat credit on the input service, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clude an activity, which is not a service as defined in Section 65B (44) of the Finance Act, 1994. The Hon'ble Gujarat High Court while rejecting the Revenue s appeal has observed that such explanation would be effective prospectively from the date when the same was introduced. Inasmuch as the period involved in the present is appeal prior to introduction of the said explanation, it has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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