Case Law Details
Emaar MGF Land Ltd. Vs Commissioner of Central Excise and CGST (CESTAT Delhi)
M/s. Emaar MGF Land Ltd. (Appellant) has filed the current appeal for quashing Order-In-Original No. DLI-SVTAX-001-COM-054-16-17 dated March 31, 2017 (OIO) which confirmed recovery of Central Value Added Tax Credit “CENVAT Credit) along with interest and penalty under Section 73(1) of the Finance Act, 1994 (Finance Act).
A Show Cause Notice dated April 17, 2014 (“SCN”) was issued by the Department to deny the CENVAT Credit availed by the Appellant on works contract service alleging that the activity of construction of residential complexes by a builder became taxable only after the insertion of an Explanation in the definition of taxable service of ‘construction of complex service’ under Section 65(105)(zzzh) of the Finance Act. The Credit availed by the Appellant was before the insertion of the provision thereby making the same recoverable with interest and imposition of penalty.
The Commissioner Central Excise and CGST, (“the Respondent”) confirmed the demand as mentioned in the SCN under Section 73(1) which is challenged by the Appellant in the current case.
The Hon’ble CESTAT, Delhi observed from the submissions provided by the Appellant that Appellant in the current case did not suppress facts from the Department. The Respondent fell in error that the Appellant had suppressed information regarding payment of service tax.
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