Once the assessee is not required to reverse any credit availed ...
Assessee entitled to refund of reversed credits on input services post-2010 until completion certificate is obtained.
July 22, 2019
Case Laws Service Tax HC
Once the assessee is not required to reverse any credit availed by him on valid input services availed during the period 2010 till obtaining of completion certificate, the said amounts reversed by the assessee under protest cannot be retained by the Revenue authorities and those have been refunded to him.
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