TaxTMI 
TaxTMI 
2017 (9) TMI 1372
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....S.H. Kelkar & Co. Ltd. are in appeal against denial of cenvat credit on certain services. 2. Ld. Counsel for the appellants argued that as a result of audit a certain objection were raised in respect of service tax credit taken by the appellants. The said audit objection related to cenvat credit availed in respect of certain services obtained for handling a case on family settlement. Another ob....
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....l pointed out that the proceedings wrongly held that the said services were used for the purpose of family settlement. He produced the invoice under which the said credit was taken. The said invoice described the services as follows:- "Being professional services rendered for advise in realigning group structure & assistance in implementing the same vide LOE dated November 23,2011" Thereafte....
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....ed to expand its commercial objective by way of merger. In view of this background, the Company has approached KPMG to advise on alternative structures in this respect from tax and regulatory perspective and also assist them from a tax and regulatory perspective in the implementation of the Companies selected." 4. He pointed out that the said services was obtained not in respect of family se....
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....ducts and clearance of final products up to the place of removal, and includes services used in relation to modernisation, renovation or repairs of a factory, premises of the provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, accounting, auditing, financing, recr....