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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 ..... ed for human consumption, it is essential that the premises are to be kept pest free - the pest control services availed by the appellant are input services - credit allowed. Fees paid by the appellant for site visit by officials of CII - Held that:- It is seen from the invoice that the site visit has been made in regard to National Award for Food Safety, 2014. Though in the invoices it stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel Mrinal Bharat Ram submitted that the appellants are engaged in manufacture of aerated drinks and fruit juice. They are availing the facility of CENVAT credit on inputs and input services. They had taken premises on rent outside the factory for storing sugar which is the input for manufacture of final product. Though the authorities below allowed the credit on renting of immovable property ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard 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 to the upkeep and running of the factory and also in regard to quality compliance norms. The visit having been made for giving advice in the nature of management consultancy, the same are input services for the appellant and is eligible for credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 availed by the appellant to make these premises pest free. The product stored by the appellant being sugar and is being used as input for aerated beverages which are used for human consumption, it is essential that the premises are to be kept pest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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