2017 (9) TMI 1372

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....t 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 objection raised in the said audit was in respe....

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.... 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" Thereafter he produced the said LOE dated 23.11.2011 wherein....

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....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 settlement but for restructuring in the shape of merger. 5. On....

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....s 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, recruitment and quality control, coaching and training, computer networking, cred....