CENVAT Credit Allowed for Service Tax on Electricity Charges in Renting of Immovable Property; Refund Permissible.

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....CENVAT Credit - services tax paid on electricity charges under on renting of immovable property - Since the department had not raised any objection on the service provider and accepted such tax as the appropriate tax due, the issue of levy of service tax on service cannot be questioned at the recipient’s end inasmuch as the recipient of service is permitted to avail Cenvat credit - refund allowable....