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TMI Blog2021 (9) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... goods under the Cenvat Credit Rules, 2004. During course of audit under EA-2000 by the Central Excise Audit officers, on verification of the Cenvat credit records maintained by the appellant it was noticed that they had availed Cenvat Credit of Service Tax Rs. 24,19,434/- paid on legal consultancy services under reverse change mechanism. It was observed that the bills for legal consultancy services were issued by advocate Shri Murari B. Madekar to M/s Sunrise Containers Pvt. Ltd., Umbergaon. The bills were raised for the services given in a legal case of Distiller's Association of Maharashtra vs. State of Maharashtra and ors. On enquiry from the appellant they had informed that there was one case filed by the Distiller's Association of Mah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the name of Distiller's Association of Maharashtra but bills were raised by service provider, i.e. Advocate Shri Murari B. Madekar to the appellant and the entire payment was made by the appellant only. Therefore, the appellant is a sole recipient of the service. He submits that before the Hon'ble High Court to have a better weightage instead of challenging by individual, case was filed in the name of Distiller's Association of Maharashtra. But the service was received by appellant which is evident from the bills raised by the Advocate. He placed reliance on the following judgments: (1) Bhoruka Extrusions Pvt. Ltd. vs C.C., C.E. & S.T.-Mysore 2021 (1) TMI 138 - CESTAT Bangalore (2) M/s Coca Cola India Pvt. Ltd. vs The Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is prima facie entitled for Cenvat Credit but only to the extent of portion of services related to the appellant. In this position, the Cenvat Credit attributed to the appellant needs to be re-worked out. Therefore, entire case needs a reconsideration. As regard the issue whether legal service is an input service or otherwise, I find that legal service is directly for the case related to manufacture of the final product. Moreover, the legal service is prescribed as input service in the inclusion clause of definition of input service. Accordingly, I hold that the legal service is an admissible input service. Hence, I set aside the impugned order and allow the appeal by way of remand to the adjudicating authority for passing a fresh orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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