Reversal of CENVAT Credit proportionate pertaining to unsold ...

Case Laws Service Tax

June 5, 2023

Reversal of CENVAT Credit proportionate pertaining to unsold area of flat/residential complex for which they got occupation certificate on 27.01.2017 - the respondent cannot be expected to pay an amount equal to 8%/10% of sale price of immovable property after obtaining such completion certificate where no service tax is paid as if it is sale of immovable property since Rule 6 of the Rules perse does not apply to the present case until 13.4.2016 at all. - AT

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Reversal of CENVAT Credit proportionate pertaining to unsold ...

Case Laws Service Tax

June 5, 2023

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