2019 (2) TMI 858

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..... iod July, 2016 to March 2017 - denial on the ground that the said services were not used in the manufacturing unit of the appellant which is located in Bharuch, Gujarat - Held that:- It is seen that the CA services and management consultancy services have been claimed to be used for statutory audit and accounting of the operation. Thus, these services are specifically included in the definition of .....

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..... For the respondent: Shri Amit Kumar Mishra, Asst. Commr. (AR) ORDER Per: Raju This appeal has been filed by Styrolution India Pvt. Ltd. (SIPL) against denial of Cenvat Credit, demand of interest and imposition of penalty. 2. Ld. Counsel for the appellant pointed that the appellant availed CENVAT Credit on input services in respect of Chartered Accountancy Services, IT service and manpowe .....

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..... ement consultancy and insurance brokerage advisory (Insurance Auxiliary Services). 2.3 He pointed out that in respect of Chartered Accountancy services, the benefit was allowed in the Order-in-Original. In para 10.3.11, while confirming the demand, the demand made in respect of CA services has also been confirmed on the ground that said service was obtained outside the factory premises and there .....

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..... r as input services distributors. He also argued that the management consultancy service was used for statutory auditing and certification of accounts and thus, credit on same cannot be denied. He further argued that insurance advisory service was used for insurance of goods and thus, credit on the same also cannot be denied. 3. Ld. AR relies on the impugned order. 4. I have gone through rival s .....

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..... erwise covered in the inclusive part of definition of input services. 4.2 The second objection raised by Revenue relates to the place where these services have been obtained and on the ground that the said place is not registered as input service distributor. It is seen that the requirement for distribution of input credit would arise only if there are more than one factory premises in respect of .....

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