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TMI Blog2019 (9) TMI 1732X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the said sale and purchase of flats after the completion certificate do not attract any service tax liability - HELD THAT:- The issue is no more res integra and stands settled by the Tribunal in the decision of M/S ALEMBIC LTD. AND SHRENO LTD. VERSUS C.C.E. S.T. VADODARA-I [ 2018 (10) TMI 1557 - CESTAT AHMEDABAD] . The said decision of the Tribunal stands upheld by the Gujarat High Court when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the owner of the property for providing services falling under the construction of residential complex. For the said output service, the appellant was availing the benefit of CENVAT credit of service tax paid on various input service, which were being utilised by them for payment of service tax on the output service. 3. On completion of the building, the appellants obtained completion certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and upheld by the Commissioner (Appeals). Hence the present three appeals. 5. I find that the issue is no more res integra and stands settled by the Tribunal in the decision of Alembic Ltd. Shreno Ltd. v. Commissioner of Central Excise Service Tax, Vadodara reported in 2019-TIOL-358-CESTAT-AHM. The said decision of the Tribunal stands upheld by the Gujarat High Court when the appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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