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TMI Blog2018 (9) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... o remand the matter to the adjudicating authority, who shall consider the issue whether the services have been availed by the appellant prior to 1.4.2011 and also consider the applicability of the decision relied by the ld. counsel for appellant - appeal allowed by way of remand. - Appeal No. E/42186/2017 - Final Order No. 41969/2018 - Dated:- 10-7-2018 - Ms. Sulekha Beevi C.S., Member (Judicia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant, ld. counsel Ms. Vishnu Priya submitted that the rent-a-cab services were availed by the appellant for picking up and dropping the employees. The authorities below have denied the credit holding that credit has been consumed which was availed by the appellant after 1.4.2011. In fact, the services were consumed by the appellant prior to 1.4.2011 and as per various decisions of the High Courts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is whether the appellant is eligible for credit on rent-a-cab service. The strong contention put forward by the ld. counsel for the appellant is that the services were consumed by the appellant prior to 1.4.2011, although the payments were received after 1.4.2011 as evinced by the invoices. The Master Circular of the Board has clarified that if the services have been availed prior to 1.4.2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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