Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 1214 - AT - Service TaxCENVAT credit - input services - Real Estate Agency Service - Rent-a-Cab Service - Insurance (Mediclaim Policy) Service - appellant case is that the disputed services have been availed by the appellant prior to 1.4.2011 and the invoices were also raised prior to 1.4.2011 whereas the department however has issued SCN for the period after 1.4.2011 also - Held that: - In the Master circular dt. 29.4.2011, the Board has clarified that if the services are availed prior to 1.4.2011 then even if the credit is availed later, the appellant would be eligible for the same - it is deemed fit that the matter be remanded to the original authority who shall consider the question whether appellant has availed the services prior to 1.4.2011 and also to consider the eligibility of master circular - appeal allowed by way of remand.
|