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2019 (1) TMI 713 - AT - Service TaxCENVAT Credit - input services - Repair and Maintenance of Automatic Dispensing Machines installed at the dealer’s premises - place of removal - Held that:- It is an admittedly position that until the activity undertaken by Automatic Dispensing Machines to desired mix colour, the goods are manufactured by the appellant are not marketable. Unless until the goods are not marketable, they are not excisable. Therefore, any activity/services availed by the assessee till the product become excisable is entitled for input services credit in terms of Rule 2 (l) of Cenvat Credit Rules, 2004. The service availed by the appellant before the stage the paint becomes marketable, the appellant is entitled to avail cenvat credit on Repair & Maintenance Service of Automatic Dispensing Machines which enables their product marketable consequently excisable - appeal allowed - decided in favor of appellant.
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