https://www.taxtmi.com/caselaws?id=752750 CESTAT Kolkata remanded a case concerning CENVAT credit reversal for units sold after completion certificate issuance. The Revenue challenged the appellant's eligibility for full CENVAT credit, arguing they provided exempt services through post-completion certificate unit sales. The Commissioner (Appeals) ruled against full credit eligibility and addressed dual benefits of CENVAT credit and abatement under Notification 1/2006-St. However, CESTAT found insufficient documentation including Revenue's review order and grounds before Commissioner (Appeals). Due to incomplete records regarding show cause notice scope, audit reports, and ST-3 returns, the matter was remanded to Adjudicating Authority for proper verification and considered decision. en-us Wed, 15 May 2024 00:00:00 +0530 Fri, 17 May 2024 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752750 CESTAT Kolkata remanded a case concerning CENVAT credit reversal for units sold after completion certificate issuance. The Revenue challenged the appellant's eligibility for full CENVAT credit, arguing they provided exempt services through post-completion certificate unit sales. The Commissioner (Appeals) ruled against full credit eligibility and addressed dual benefits of CENVAT credit and abatement under Notification 1/2006-St. However, CESTAT found insufficient documentation including Revenue's review order and grounds before Commissioner (Appeals). Due to incomplete records regarding show cause notice scope, audit reports, and ST-3 returns, the matter was remanded to Adjudicating Authority for proper verification and considered decision. Case-Laws Service Tax Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752750