2021 (12) TMI 1233

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....appellant Shri J.Chattopadhyay, Authorized Representative for the Respondent ORDER The present appeal has been filed by the Appellant, M/s. Ambuja Realty Development Limited, against Order-in-Appeal dated 18.04.2018 passed by the Ld. Commissioner (Appeals), Kolkata, whereby the original adjudication order dated 22.01.2016 demanding service tax of Rs. 35,11,719/- alongwith interest and pen....

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....l on merits. It was submitted that they have already reversed the entire credit availed on inputs and that credit on input services have been proportionately reversed as soon the constructed portion of the property is sold out. They also submitted that credit has effectively been utilised for payment of output service tax on Letting out of the constructed properties. They have also submitted detai....

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....untant for the Appellant and Sri J. Chattopadhyay, Ld.Authorised Representative for the Department through video conferencing and perused the appeal records in detail. 4. I find that the instant issue can be decided on limitation itself. I find that the appellant has informed the entire facts relating to availment of credit to the Department vide their letters dated 24.10.2008 and 24.04.2009, w....

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....er has merely reiterated the findings of the original authority without specifically dealing with the submissions made by the Appellant on limitation. I further find that no positive evidence has been adduced in the SCN dated 16.04.2015 to show any wilful suppression of fact on the part of the Appellant with an intent to evade payment of tax. I also find that the entire period in dispute in the in....