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2014 (3) TMI 43 - AT - Central ExciseDenial of Input service credit - Services utilized in the residential colonies - Qualification as input service as per sub-rule 2(l) of the Cenvat Credit Rules, 2004 - Invocation of extended period of limitation - Held that:- input service credit taken on the services provided in the residential colony is not available. Therefore, the issue is no more res integra. Accordingly, the demands are confirmed, but I find that the show cause notice has been issued by invoking extended period of limitation - demand for normal period of limitation is confirmed. Further, as the extended period is not invokable, therefore mandatory under Section 11AC is waived - Decided in favour of assessee.
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