2016 (7) TMI 1325 - AT - Service Tax

CENVAT credit - repair work done for the factory - Courier Agency Service - Held that - Availing of the services of courier being indispensable, Cenvat credit of the service tax paid thereon is admissible. Repair work done for the factory - Held that - Works Contract Service is rendered to repair the factory for the purpose of mandatory compliance to the Factories Act. Therefore appellant is also entitled to the Cenvat credit of the service tax paid for the Works Contract Service availed. Appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT CHENNAI allowed the appeal, stating that Cenvat credit for Courier Agency Service and Works Contract Service is admissible as they are necessary for business operation and factory maintenance under the Factories Act.