CESTAT partially allowed the appeal, finding that the services...

CESTAT partially allowed the appeal, finding that the services constituted original works eligible for 60% abatement under Rule 2A(ii)(A). The tribunal set aside most service tax demands and penalties, permitting only proportionate CENVAT credit reversal under Rule 6(3) for the normal limitation period. The court determined the appellant's work involved comprehensive building transformation, not merely finishing services, and rejected extended limitation period claims. The matter was remanded to the Commissioner to calculate CENVAT credit reversal for the standard limitation timeframe, effectively nullifying potential additional tax liability due to GST regime transition.