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2023 (11) TMI 892 - CESTAT HYDERABADCENVAT Credit - input service - construction services availed for construction of commercial complex, for earning rent - levy of service tax - electricity and water charges recovered from the tenants by way of reimbursement on actual basis - invocation of extended period of limitation. CENVAT Credit - HELD THAT:- The same has been held to be eligible input service for the period prior to 01.04.2011 in the recent judgement of this Tribunal in L & T Infocity and K. Raheja - Similar view was also taken by Hon’ble Andhra Pradesh High court in COMMR. OF C. EX., VISAKHAPATNAM-II VERSUS SAI SAHMITA STORAGES (P) LTD. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] and by Division Bench of this Tribunal in OBEROI MALL LTD. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI -II [2016 (3) TMI 854 - CESTAT MUMBAI]. Accordingly the Appellant is entitled to the Cenvat Credit on receipt of input services under dispute. Levy of service tax on reimbursement of electricity and water charges - HELD THAT:- This very Bench have held that no service tax is chargeable on the amount of recovery of water and electric charges on actual basis, in the appeals of L & T Infocity and K. Raheja. Similar view was also taken by co-ordinate Bench at Allahabad in M/S LOGIX SOFT TEL PVT. LTD., M/S IT ENFRA SERVICES PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, NOIDA-I, COMMISSIONER OF SERVICE TAX, NOIDA [2018 (4) TMI 1503 - CESTAT ALLAHABAD]. Accordingly, following the precedents, the demand on this score also set aside. Extended period of limitation - HELD THAT:- No case for invocation of extended period is made out. Accordingly, the show cause notice is held to be bad on this score also. The impugned order set aside - appeal allowed.
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