TaxTMI 
TaxTMI 
service case law regarding completion certificate
completion of certificate
14 May 2019 
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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. (AI Summary)
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. (AI Summary)