https://www.taxtmi.com/caselaws?id=446001 For the period prior to 01.04.2011, construction and works contract services used to set up premises from which taxable renting service was provided qualified as input service under Rule 2(l) of the Cenvat Credit Rules, 2004, so Cenvat credit was admissible. Electricity and water charges recovered from tenants on a pure reimbursement basis, supported by separate metering and actual payment to suppliers, were not includible in the taxable value, so no service tax was payable on those amounts. The assessee's maintained records and the interpretational nature of the dispute negatived suppression, so the extended period of limitation and penalties were not invocable. The demand and penalties were set aside. en-us Fri, 10 Nov 2023 00:00:00 +0530 Thu, 23 Nov 2023 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446001 For the period prior to 01.04.2011, construction and works contract services used to set up premises from which taxable renting service was provided qualified as input service under Rule 2(l) of the Cenvat Credit Rules, 2004, so Cenvat credit was admissible. Electricity and water charges recovered from tenants on a pure reimbursement basis, supported by separate metering and actual payment to suppliers, were not includible in the taxable value, so no service tax was payable on those amounts. The assessee's maintained records and the interpretational nature of the dispute negatived suppression, so the extended period of limitation and penalties were not invocable. The demand and penalties were set aside. Case-Laws Service Tax Fri, 10 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446001