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2018 (11) TMI 813 - CESTAT CHENNAICENVAT Credit - input services - Clearing & Forwarding domestic supply services - travel agents service - professional (management consultancy) service - Held that:- The category of service provided by McKinsey & Co. is management consultancy service. Though it is termed that professional fees is collected by the service provider, it is very much clear that these are services in relation to after-market acceleration, which indicates that these are services for market analysis. The said services fall within the inclusive part of the definition - the disallowance of credit on such services is not justified. The impugned order requires to be modified to the extent of allowing the credit in respect of professional (management consultancy) service availed for market analysis service - appeal allowed in part.
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