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2018 (2) TMI 563 - AT - Service TaxCENVAT credit - input services - repair and maintenance of ADMs under Annual Maintenance Contract - Held that: - the repair and maintenance service received by the appellant for repair of the ADMs which has been leased out to the dealers/distributors, an input service i.e. repair and maintenance is carried out during the leasing of the machine - the leasing of the machine is output service on which Service Tax has been discharged. During the leasing period, the repair and maintenance service was provided on the leased machine. Therefore, repair and maintenance service become input service for providing output service i.e. leasing of machine - credit allowed - appeal allowed - decided in favor of appellant.
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