2024 (9) TMI 928

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....mmissioner of GST & Central Excise (Appeals Thane), Mumbai vide his above referred order is assailed in this appeal. 2. Fact of the case, in a nut shell, is that Appellant is engaged in development of real estate project and it had undertaken redevelopment of project of an existing Co-operative Housing Society called Jai Devki 'A', located at Borivali (West), Mumbai. It had constructed 134 flats, during the financial year 2014-15 to 2016-17 and availed CENVAT Credit of Service Tax paid on various inputs services, used in the said construction activity. Completion certificate was received by it on 31.03.2017 after which the remaining 19 flats acquired the status of immovable property namely building and sale of such completed flats would no....

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.... when output service is wholly taxable, subsequent denial is impermissible in law for the reason that some portion of property was subsequently converted into immoveable property and therefore, the order passed by the learned Commissioner (Appeals) is unsustainable both in law and facts. She also argued against invocation of extended period in confirming demand when the issue was purely interpretative in nature as covered by the decision of this Tribunal made in the case of Lanxess ABS Ltd. - [2010 (259) ELT 551 (T)], Neptune Equipments - [2010 (259) ELT 588 (T)], etc. 4. Per contra, learned Authorised Representative for the Respondent-Department Mr. Ajay Kumar Shrivastava argued in support of the reasoning and rationality of the order pas....