https://www.taxtmi.com/caselaws?id=244586 The court upheld the denial of input service credit for services in residential colonies under sub-rule 2(l) of the Cenvat Credit Rules, 2004, citing the precedent set by the Supreme Court. While confirming the demands for the normal period of limitation, the court deemed the invocation of the extended period as inappropriate due to the ongoing dispute before the apex court. Consequently, the demand for the extended period was not upheld, and the mandatory provisions under Section 11AC were waived. The appeal was disposed of accordingly, aligning with the terms outlined in the judgment. en-us Tue, 31 Dec 2013 00:00:00 +0530 Mon, 03 Mar 2014 09:17:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244586 The court upheld the denial of input service credit for services in residential colonies under sub-rule 2(l) of the Cenvat Credit Rules, 2004, citing the precedent set by the Supreme Court. While confirming the demands for the normal period of limitation, the court deemed the invocation of the extended period as inappropriate due to the ongoing dispute before the apex court. Consequently, the demand for the extended period was not upheld, and the mandatory provisions under Section 11AC were waived. The appeal was disposed of accordingly, aligning with the terms outlined in the judgment. Case-Laws Central Excise Tue, 31 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244586