2014 (3) TMI 43

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..... ential 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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..... the case of Maruti Suzuki Ltd. vs. CCE, Delhi- II reported in 2009 (240) ELT 641 (SC), wherein it was 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. As the iss .....

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