Appellant's Sub-Contractor Services Qualify as Input Service for AMC Repair; Service Tax Credit Denial Incorrect.

Cenvat credit - the service received by the Appellant from these sub-contractors (Business Auxiliary Service) is to be treated as “input service” for the output service of repair and maintenance under AMC and the ground on which the Commissioner has denied the service tax in respect of these services is totally wrong. - AT .....

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