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2018 (4) TMI 605 - AT - Service TaxCENVAT credit - input services - Mediclaim Insurance Policy taken for their employees and their family members - Held that: - The Appellant has already reversed the credit pertaining to the period after March’ 2011 - In case of credit availed on impugned services prior to March’ 2011, the credit is available on impugned services viz. Mediclaim and Health Insurance Services as held by the Hon’ble High Court in the case of BNY Mellon International Operations (I) Pvt. Ltd. Versus Commissioner of Central Excise, Pune-III [2016 (12) TMI 161 - CESTAT MUMBAI]. Penalty - Held that: - demand prior to March’ 2011 set aside, penalty also not imposable - In case of penalty imposed for the period after March’ 2011, it is found that the credit has been reversed at the time of investigation and there is no reason to hold the Appellant guilty of any suppression or malafide intention, penalty set aside. Appeal allowed in part.
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