2019 (2) TMI 404

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.... Bharat Ram, Advocate For the Respondent : Shri L. Nandakumar, AC (AR) ORDER The appellants are aggrieved by the disallowance of CENVAT credit on pest control services and site visit fee for national award bill (management consultancy) service. 2. On behalf of the appellant, ld. counsel Mrinal Bharat Ram submitted that the appellants are engaged in manufacture of aerated drinks and fru....

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....authorities below have allowed the credit on club membership fees whereas they have disallowed in respect of management consultancy service provided by CII. He adverted to the invoice issued in this regard and argued that the officials of CII had conducted site visit in regard to National Award For Food Safety 2014. This is actually in the nature of management consultancy services as the officials....

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....gh they might have given certain advices, the same is not as per requirement or consultation by the appellant. These are not input services and the authorities have rightly disallowed the credit. 4. Heard both sides. 5.1 The first issue is with regard to disallowance of credit on pest control services. The appellant has taken the premises on rent outside the factory to store the inputs namel....