2019 (11) TMI 181

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..... ORDER After hearing both sides, I find that the appellant is provider of construction of residential complex services and was availing the benefit of CENVAT credit of service tax paid on various input services. The said credit was being utilised by them for paying service tax on the output service falling under the category of residential complex construction service. On receipt of completion c .....

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..... red by the Tribunal in the case of Alembic Ltd. & Shreno Ltd. v. Commissioner of Central Excise & service tax, Vadodara reported in 2019-TIOL-358-CESTAT-AHM. After dealing with the entire aspects of the case, the Tribunal observed as under:- 'From the above rule, it is clear that the assesse is not required to wait till output service is sold to the service recipient. The assesse can take the cr .....

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..... eceived 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 compl .....

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