Construction Service Tax Demand Quashed Because Credit Was Reversed After Audit

Asian Housing & Constructions Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) The appeal was filed against an order confirming service tax demand, recovery of excess Cenvat credit, interest, and penalties under the Finance Act, 1994. The dispute arose from construction services provided by the appellant under an agreement with the Government of Meghalaya for constructing an office-cum-commercial complex and residential complex on government-owned land. For the period 2009–10 to June 2012, the appellant paid service tax by availing the benefit of Notification No. 0...