No reversal of Cenvat credit if output service was taxed before receipt of completion certificate

GST/Excise/ST/VAT: Where assessee was engaged in development of real estate projects and it availed cenvat credit of service tax paid on various input services used to construct residential complex and it obtained Completion Certificate for residential projects on 24-2-2014 and it had given due intimation to Competent Authority that it shall be availing only proportionate cenvat credit of service tax paid on input service received after date of obtaining Completion Certificate and revenue issued

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