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TMI Blog2018 (1) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case are that appellant is engaged in providing various taxable services and were availing the credit of service tax paid on the input services. During the course of audit, it was found that appellant had availed credit of service tax paid on Real Estate Agency Service and Rent-a-Cab Service as well as Insurance (Mediclaim Policy) Service which, according to the department, was inadm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Master Circular No.943/4/2011-CX., dt. 29.04.2011, the appellant is eligible for the credit on services which have been availed prior to 1.4.2011. 3. Ld. A.R submitted that the SCN has been issued for the periods July 2009 to September 2010 as well as October 2010 to September 2011 and therefore same require to be reconsidered whether appellants have availed services prior to 1.4.2011. 4. Hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by them for providing accommodation to foreign nationals who visited the appellant's factory/office. So also, the said services were availed to ensure residential accommodation for appellant's employees as it was essential for ensuring availability of staff to carry on its business. The insurance / mediclaim has been availed for the purpose of staff under Workmen's Compensation Act and Emplo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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