SES can be confirmed use ML81N and Material by MIGO. ,So Answer is No..NO.
But Work Around. If you do not use item category D in the PO and capture your service only as text material or non valuated-non quantity material .. then you capture both using MIGO..
What I am trying to say here is treat your service as text purchase item to confirm it in MIGO...or treat your material as one of line item in the service items details as text .. but for that you will not see any inventory for the material as you purchasing a material as service..e.g. supply 10 capacitors. along with installation and commissioning as another line item in service item level in the PO.
Hope this help