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TMI Blog2019 (2) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent : 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 fruit juice. They are availing the facility o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 have given advice to appellant's factory as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 namely sugar. The pest control services have been avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... either the case of the appellant that they had requested for any management consultancy and the visit is indeed in respect of assessing the appellant with regard to giving an award. This can never be considered as input services. The said credit has been rightly disallowed by the authorities below. 6. From the above discussions, the impugned order is modified to the extent of allowing credit on p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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