https://www.taxtmi.com/caselaws?id=354478 Input service credit under the pre-1.4.2011 definition had a broad scope, including business-related activities. Credit on real estate agency and insurance/mediclaim services was claimed on the basis that the services were used for foreign visitors, employee accommodation and staff insurance, with invoices and receipt said to be before 1.4.2011 even though credit was taken later. The cited Master Circular indicated that later availment alone would not disentitle credit if the services had been availed before that date. The matter was remanded for factual verification of when the services were actually availed and for reconsideration of credit eligibility under the circular. en-us Tue, 31 Oct 2017 00:00:00 +0530 Tue, 30 Jan 2018 08:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354478 Input service credit under the pre-1.4.2011 definition had a broad scope, including business-related activities. Credit on real estate agency and insurance/mediclaim services was claimed on the basis that the services were used for foreign visitors, employee accommodation and staff insurance, with invoices and receipt said to be before 1.4.2011 even though credit was taken later. The cited Master Circular indicated that later availment alone would not disentitle credit if the services had been availed before that date. The matter was remanded for factual verification of when the services were actually availed and for reconsideration of credit eligibility under the circular. Case-Laws Service Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354478