Cenvat credit on bills of income tax consultants

We are providing consulting engineering service. Generally, cenvat credit of service tax is admissible if input service is used in or in relation to providing output service.

There are plethora of case laws where it has been decided that one to one or direct nexus is not important; indirect connection is also admissible.

So, is service tax paid to income tax consultants for reprsenting the company in appeal/tribunal on their services provided to us admissible for cenvat credit. Similarly, service tax paid to statutory auditor on their audit fee is entitled to cenvat credit?

Please share your views, opinion.

Regards,