2018 (11) TMI 813

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.... Govindarajan, AC (AR) for the Respondent ORDER The appellants are engaged in manufacture of radiator caps and are availing the facility of CENVAT credit of service tax paid on various input services. During the period from April 2015 to June 2015, it was noticed that they have availed CENVAT credit, inter alia, on Clearing & Forwarding domestic supply, travel agents service and professional....

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....is and related services done by them. Such services were availed by the appellant for the manufacture of products and the appellant had produced the invoices supporting their contention. The authorities below has disregarded the invoices stating that the scope of the services provided by the service provider is not coming forth from such invoices. He also relied upon Order-in-Original No. 62/2018 ....

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....rom such invoice, it is seen that the category of service provided by McKinsey & Co. is management consultancy service. Though it is termed that professional fees is collected by the service provider, it is very much clear that these are services in relation to after-market acceleration, which indicates that these are services for market analysis. The said services fall within the inclusive part o....