TMI Blog2018 (2) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... rs, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D) and Service Tax credit thereof is distributed between their 3 plants under Rule 7 of CENVAT Credit Rules, 2004. Hence, a show-cause notice was issued to the appellant proposing denial of CENVAT Credit on the ground that AMC service of ADMs at the dealers premises would not come under the ambit of input service under Rule 2(l) of CENVAT Credit Rules, 2004 for the appellant and such service had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e premises but in relation to the provision of output service is eligible for CENVAT Credit being an input service. He placed relied on the following judgments: - (a) Commissioner of Central Excise Customs, Aurangabad Vs. Endurance Technology Pvt. Ltd. - 2017 (52) STR 361 (Bom). (b) Akzo Nobel India Ltd. Vs. Commissioner of Central Excise, Belapur - Order No. A/90015/17/SMB dated 22.9.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is fact, 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. Accordingly, the repair and maintenance in the facts of the present case is indeed an inp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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