11 June 2016
Sir, We had a construction company and we had lots of cenvat credit remain unutilise during the year and since a recent case law passed by delhi high court that no service tax would be chargeable on sale of flat. My issues is how we can utilise my input cenvat credit which remain un utilise and whether we can claim refund if yes please reply along with section and with reference to case law
11 June 2016
If you don't have any output services then you cant utilize the same.it simply becomes your cost and there is no provision in your case to take refund.