Service tax through debit note

Elecricity expenses paid by A Ltd of common office of two sister concerns(of state board electicity corp. so no ST on the same) and later charged by the A ltd form B Ltd through debit note in which service tax is charged on the same is shown.

Kindly assist on the same issue.....
Also whether B Ltd can take CenVAT credit on the same or not??

Replies (1)
Electricity is in negative list so no service tax

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