9911796707
TMI Blog2017 (3) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... up Insurance Health Policy taken by the employer - credit allowed. Real estate agent services - Held that: - these services are contracted by appellant in order to scout and procure residential accommodation for a particular class of their employees to whom they are obligated to give free accommodation due to the posts held by them - CENVAT credit of service tax paid on the services of real estate agent who help in finding residential accommodation for their employees is permitted - credit allowed. Event management services - Held that: - the services which are received by assessee-appellant as per the invoices produced before the lower authorities and before us, we find that these events are organized by assessee-appellant in order to attr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as misdirected his findings as that the period of dispute is prior to 2011 i.e. April 2003 to March 2011. In April 2011 an amendment was brought in which we are not concerned with, as regards the availment of CENVAT credit of service tax paid for the services which are used for personal use of the employees. In the case in hand the period involved is undisputed that the assessee-appellant had taken group medical claim policy for the employees and availed CENVAT credit of service tax paid for such insurance company. We find that the issue is no more res integra as the Hon'ble High Court of Karnataka in the cases of Stanzen Toyotetsu India (P) Ltd. 2011 (23) STR 444 (Kar.) and Micro Labs Ltd. 2012 (26) STR 383 (Kar.) has held that CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As regards the service tax paid on event management services, we find that these services are availed by the appellant for organizing various events as part of business promotion activity and in order to do so, they had engaged professional event management personnel and the said even management personnel had paid the service tax and billed the appellant for the same. On perusal of nature of the services which are received by assessee-appellant as per the invoices produced before the lower authorities and before us, we find that these events are organized by assessee-appellant in order to attract more business from high network customers. The events organized are offering tickets of film shows to the said customers or organizing get to-gath ..... X X X X Extracts X X X X X X X X Extracts X X X X
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