https://www.taxtmi.com/caselaws?id=383212 The Tribunal determined that the respondent was justified in availing proportionate Cenvat credit post completion certificate, not necessitating a full reversal. It found the respondent compliant with separate record-keeping requirements and valid in availing only proportionate credit on input services. The Tribunal held that the respondent was entitled to a refund of the reversed Cenvat credit under protest and clarified that Rule 6 did not apply to the sale of immovable property post completion certificate. The appeal was dismissed, with no significant legal questions arising from the Tribunal's decision. en-us Fri, 12 Apr 2019 00:00:00 +0530 Thu, 12 Dec 2019 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383212 The Tribunal determined that the respondent was justified in availing proportionate Cenvat credit post completion certificate, not necessitating a full reversal. It found the respondent compliant with separate record-keeping requirements and valid in availing only proportionate credit on input services. The Tribunal held that the respondent was entitled to a refund of the reversed Cenvat credit under protest and clarified that Rule 6 did not apply to the sale of immovable property post completion certificate. The appeal was dismissed, with no significant legal questions arising from the Tribunal's decision. Case-Laws Service Tax Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383212