TMI Blog2018 (1) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notices were issued raising the above allegations which after adjudication, culminated in the total disallowance of the credit on the input services. In appeal, the Commissioner (Appeals) allowed the credit on Rent-a-Cab services for the period prior to 1.4.2011 but however disallowed the credit availed on Real Estate Agency service and Insurance services. Hence these appeals. 2. On be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h sides. The Ld. Counsel has vehemently argued 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. She has referred to the definition of input services as it stood prior to 1.4.2011 and has argued that definition has wide ambit as it in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ees State Insurance Act to insure all employees. In the Master circular dt. 29.4.2011, relied upon counsel, 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. In such circumstances, it is deemed fit that the matter be remanded to the original authority who shall consider the question whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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