2018 (1) TMI 1214

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....or the Respondent ORDER The brief 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,....

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....in September/October 2011; that as per the 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 a....

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.... that Real Estate Agency Services were availed 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 u....