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2009 (7) TMI 137 - AT - Service TaxCenvat credit – input services – repair and maintenance service - All the respondents are engaged in manufacture of electrical transformers falling under Chapter Heading 85 of CETA, 1985. Such transformers were being cleared by them on payment of duty to Gujarat Electricity Board (GEB). As per the terms of contract, the appellants were under obligation to repair and maintain the said transformers during the warranty period, free of charge. - The job of repairing and maintenance work was entrusted by all the respondents to one M/s. Dankey Electricals Ltd. (DEL) The bill for repairing and maintenance was being raised by DEL on the present respondents. The service tax paid by DEL was being availed as Cenvat Credit by the respondents. – held that - Admittedly, the repair and maintenance of transformers, being an activity relating to the sale of goods, and hence can be said to be relevant to the business - service of repair and maintenance of transformers during warranty period is a service covered by definition of input service and the assessees are entitled to take Cenvat Credit of service tax paid on such services
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