TMI Blog2019 (2) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... used for insurance of goods. It is seen that both these services are otherwise covered in the inclusive part of definition of input services. The place where these services have been obtained - the said place is not registered as input service distributor - Held that:- 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 which the input services are received at a place. In the instant case, the appellant have only one factory premises and thus, the question of distribution of input credit does not arise. Appeal allowed - decided in favor of appellant. - Appeal No. E/10851/2018-SM - A/10258/2019 - Dated:- 13-2-2019 - Mr. Raju, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 is no registration of the said office as input service distributors. He pointed out that the management consultancy services were for acquiring two plants. 2.4 It is seen that there is no specific discussion on admissibility of CENVAT Credit on management consultancy services and insurance broker advisory services. Ld. Counsel clarified that the management consultancy services has been obtained for setting up/acquisition of new plants and would be covered in the inclusive part of definition of the input service. He further argued that they have only one factory, and, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atutory audit and accounting of the operation. Thus, these services are specifically included in the definition of input services. Similarly, insurance advisory service has been claimed to be used for insurance of goods. It is seen that both these services are otherwise 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 which the input services are received at a place. In the instant case, the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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