https://www.taxtmi.com/caselaws?id=765558 Construction of flats, shops and residential complexes intended for sale became subject to service tax from 01.07.2010, and the exclusion applies only where a valid completion certificate from the competent authority shows completion before that date. Documents referring merely to part development work or conditional occupation were treated as insufficient to prove pre-levy completion, so the receipts remained within the taxable net. A claim for Cenvat credit and related deductions also required invoice-wise payment details and reliable supporting evidence; unsupported assertions and unverified challans were insufficient to establish entitlement. en-us Fri, 31 Jan 2025 00:00:00 +0530 Tue, 04 Feb 2025 08:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765558 Construction of flats, shops and residential complexes intended for sale became subject to service tax from 01.07.2010, and the exclusion applies only where a valid completion certificate from the competent authority shows completion before that date. Documents referring merely to part development work or conditional occupation were treated as insufficient to prove pre-levy completion, so the receipts remained within the taxable net. A claim for Cenvat credit and related deductions also required invoice-wise payment details and reliable supporting evidence; unsupported assertions and unverified challans were insufficient to establish entitlement. Case-Laws Service Tax Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765558