9911796707
TMI Blog2015 (11) TMI 1586X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit on the service tax paid on repair and maintenance of residential colony in view of the un-amended definition of 'input service', where the phrase “activity relating to business” was finding a place for the purpose of getting the cenvat benefit. Extended period of limitation - Held that: - the show cause notice was issued beyond the normal period of limitation of one year, which is barred by the limitation of time, in as much as, there is no element of suppression, fraud, wilful mis-statement etc., wherein Cenvat credit was allowed on input service used for construction of residential colony near the factory. The certificate issued to the appellant clearly states that cenvat credit can be taken on the disputed invoice. Since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch service tax shall not be eligible for cenvat benefit. 2. Ms. Sukriti Das, ld. Advocate appearing for the appellant submits that expenses incurred towards the service for repair and maintenance of residential colony has been considered in the books of accounts for arriving at the assessable value, on which Central Excise Duty liability has been discharged. Thus, such service confirms to the definition of 'input service', under the head 'activity relating to business'. The ld. Advocate further submits that the demand is barred by limitation of time, in as much as, the period involved is from April 2010 to June 2011, whereas the show cause notice was issued on 06.12.2012. To support the limitation aspect, the ld. Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value for determination of the Central Excise duty liability. Thus, I am of the view that for the period April 2010 to 31st March, 2011, the appellant should be eligible for cenvat benefit on the service tax paid on repair and maintenance of residential colony in view of the un-amended definition of 'input service', where the phrase activity relating to business was finding a place for the purpose of getting the cenvat benefit. 6. With regard to invocation of the extended period of limitation, I find that the show cause notice was issued beyond the normal period of limitation of one year, which is barred by the limitation of time, in as much as, there is no element of suppression, fraud, wilful mis-statement etc., in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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