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2019 (2) TMI 404 - AT - Central ExciseCENVAT Credit - input services - pest control services - site visit fee for national award bill (management consultancy) service - Held that:- 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 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 that these are management consultancy service, it is neither 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 - credit cannot be allowed. Appeal allowed in part.
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