TMI Blog2021 (12) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit of input and input services and that the same would be utilised for payment of output liability arising at the time of Renting of properties and in case the properties are sold out, they would reverse the portion of credit attributable to such sale. The authorities below have not disputed the fact of disclosures made by the Appellant vide the above letters. The Ld. Commissioner (Appeals) in the impugned appeal order has merely reiterated the findings of the original authority without specifically dealing with the submissions made by the Appellant on limitation - there are no positive evidence has been adduced in the SCN dated 16.04.2015 to show any wilful suppression of fact on the part of the Appellant with an intent to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that the same has been used for construction of properties which do not attract output service tax. 2.2 In the course of adjudication, the Appellant disputed the demand on the ground of limitation as well on merits. It was submitted that they have already reversed the entire credit availed on inputs and that credit on input services have been proportionately reversed as soon the constructed portion of the property is sold out. They also submitted that credit has effectively been utilised for payment of output service tax on Letting out of the constructed properties. They have also submitted detailed calculation to show the credit amount availed by them, credit reversed at the time of sale of properties and the credit amount actually ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of output liability arising at the time of Renting of properties and in case the properties are sold out, they would reverse the portion of credit attributable to such sale. 5. I find that the authorities below have not disputed the fact of disclosures made by the Appellant vide the above letters. The Ld. Commissioner (Appeals) in the impugned appeal order has merely reiterated the findings of the original authority without specifically dealing with the submissions made by the Appellant on limitation. I further find that no positive evidence has been adduced in the SCN dated 16.04.2015 to show any wilful suppression of fact on the part of the Appellant with an intent to evade payment of tax. I also find that the entire period in disput ..... X X X X Extracts X X X X X X X X Extracts X X X X
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