https://www.taxtmi.com/caselaws?id=376016 The Tribunal ruled in favor of the appellant, allowing them to retain the availed CENVAT credit for constructing a residential complex, including unsold units post receiving the Occupancy Certificate. The Tribunal emphasized the legal entitlement to avail credits immediately upon service bill receipt, distinguishing between exempted and taxable services and highlighting the absence of a provision mandating credit reversal for services turning exempt post-credit availing. The impugned order was set aside, and the appeal was allowed, with the Tribunal referencing a precedent case to support their decision. en-us Fri, 15 Feb 2019 00:00:00 +0530 Fri, 01 Mar 2019 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376016 The Tribunal ruled in favor of the appellant, allowing them to retain the availed CENVAT credit for constructing a residential complex, including unsold units post receiving the Occupancy Certificate. The Tribunal emphasized the legal entitlement to avail credits immediately upon service bill receipt, distinguishing between exempted and taxable services and highlighting the absence of a provision mandating credit reversal for services turning exempt post-credit availing. The impugned order was set aside, and the appeal was allowed, with the Tribunal referencing a precedent case to support their decision. Case-Laws Service Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376016