completion of certificate

[dinesh agarwal]

service case law regarding completion certificate

[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 ALLAHABADABA 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, KARNATAKAIN 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.

AI Summary

Cenvat credit reversal: completion certificates do not mandate reversing credit taken before certificate; refunds may be claimed.
Completion certificates signify completion and transfer of possession. They do not obligate reversal of Cenvat credit availed when the output service was wholly taxable before the certificate. Affected taxpayers may pursue refund of sums paid under protest where audit objections sought reversal by apportioning areas between taxable and non-taxable status after the completion certificate, with entitlement turning on the tax status prior to receipt of the certificate and the specifics of the audit objection.