TMI Blog2017 (9) TMI 1372X X X X Extracts X X X X X X X X Extracts X X X X ..... and is not specifically covered under any of the heads of input services - the said services do not qualify to an input service - appeal dismissed - decided against appellant. - E/85234/16 - A/89620/17/SMB - Dated:- 19-9-2017 - Shri Raju, Member (Technical) Shri Yogesh Patki, Advocate for the appellant Shri A.B. Kulgod, AC (AR) for the respondent ORDER Per: Raju The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nting to ₹ 4,53,818/- holding the same to be services utilised for purpose of family settlement. In adjudication process, cenvat credit of ₹ 1.64 lakhs was allowed and demand of ₹ 2,89,018/- was upheld as service tax paid towards services received for family settlement. The said order was upheld by the first appellate authority and consequently they are in appeal before the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e name of the Company was changed to S.H. Kelkar Co. Private Limited under the provisions of Companies Act, 1956. SHK is engaged in the business of Flavours and Fragrances and has its registered office at Devkaran Mansion, 36, Mangaldas Road, Mumbai, Maharashtra. The Management of the Company now contemplates to acquire the business of Tridhaatu Estates Private Limited and Amerigo Holding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one through the rival submissions. I find that the said services have been used for the purpose of merger with other companies. The definition of input services after April 2011 reads as follows:- input service as any service:- (i) used by a provider of output service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seen that the para 4 of the show-cause notice clearly alleges that the said services does not qualify as input services under Rule 2(i) of the Cenvat Credit Rules. The said service relates to corporate restructuring and is not specifically covered under any of the heads of input services. The ld. Counsel had suggested accounting, financing or legal services. I do not find any merit in the said ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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