2020 (2) TMI 757

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..... r the Respondent: Shri K.J. Kinariwala, Authorised Representative ORDER RAMESH NAIR The issue involved in the present case is that 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 .....

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..... ue, some judgments were passed by this Tribunal and the Hon'ble Gujarat High Court after passing the impugned order. 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, considering the judgments coupled with facts of the present case. Accordingly, we set aside the impugned order and remand the matter to the Ad .....

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