2020 (3) TMI 743

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....he Respondent ORDER Per: Dr. D.M. Misra Heard both sides. 2. This appeal is against the Order in Appeal No. MKK /95/Appeals II/2018-19 dated 07.08.2018 passed by the Commissioner of Central Excise (Appeals), Mumbai. 3. Briefly stated the facts of the case are that the appellants are engaged in providing taxable services during the relevant period. In providing taxable services, they have avai....

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....sed credit with interest on many of these input services and now chose to contest the credit for Rs. 1,22,673/- on professional charges and Rs. 1619/- relating to travel expense incurred by the employees of the appellant. He submits that the professional charges are incurred in relation to providing of output services and in support, he has referred to the relevant input invoices enclosed with the....

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....mely 'professional charges' and 'travelling expenses'. The appellants have provided 'output services' i.e., Sterlisation of Pharma and Food products for which they charged consultancy fees on process development and other aspects relating to the management of company, namely labour law, legal opinion etc. I find that the issue of admissibility of credit on these services is covered by the judgemen....