completion of certificate, Service Tax

[dinesh agarwal]

service case law regarding completion certificate

Posts / Replies

[KASTURI SETHI]

Pl. elaborate your query. Mention period of demand.

[KASTURI SETHI]

2019 (21) G.S.T.L. 539 (Tri. - All.) = 2018 (6) TMI 1357 - CESTAT ALLAHABAD ABA BUILDERS LTD. Versus COMMISSIONER OF C. EX. & S.T., GHAZIABAD

2019 (22) G.S.T.L. 367 (Tri. - Chennai) = 2018 (6) TMI 925 - CESTAT CHENNAI CREATIONS Versus COMMISSIONER OF SERVICE TAX, CHENNAI

2019 (20) G.S.T.L. 616 (A.A.R. - GST) = 2018 (12) TMI 536 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA IN RE : BINDU VENTURES

[SHARAD ANADA]

Refer

M/s Alembic Ltd.vs C.C.E.& S.T. Vadodara -1 =  2018 (10) TMI 1557 - CESTAT AHMEDABAD relevant extract is as under

d.The Appellants are not required to reverse Cenvat Credit availed during the period when output service was wholly taxable before receipt of Completion Certificate, in accordance with law.

e. Connected to (d) above, the Appellants are eligible to seek refund of the amount paid under protest towards Credit availed from 2010 till receipt of completion certificate, based on CERA audit objection wherein such credit was sought to be reversed based on considering square foot area where Service Tax was paid and balance area where Service Tax will not be paid after Completion Certificate, in accordance with law

[Ganeshan Kalyani]

Completion certificate , in my view, is to indicate that the construction work is completed and the possession of the property can be taken over.

[Ganeshan Kalyani]

It is issued by a competent authority.