completion of certificate

[dinesh agarwal]

service case law regarding completion certificate

AI Summary

Clarification sought on service tax and completion certificates; Cenvat Credit reversal not required before completion under case law. A query was raised regarding service tax and completion certificates, prompting multiple responses. One respondent asked for clarification on the query and mentioned specific case laws, including decisions from the CESTAT Allahabad and Chennai, and an Authority for Advance Rulings in Karnataka. Another respondent referenced a case involving Alembic Ltd., explaining that appellants are not required to reverse Cenvat Credit before receiving a completion certificate and may seek refunds for amounts paid under protest. It was also noted that a completion certificate signifies the end of construction, allowing property possession, and is issued by a competent authority.