2017 (9) TMI 1628 - AT - Central Excise

CENVAT credit - the machine installed in the premises of dealer, undergoing repairs - Held that - There is no evidence on record to show that the appellant was not service provider to dealers. The service brings the appellant as a service provider to the fold of law and the dealer as a recipient of service of the appellant is recognized by the Authority below - the service tax payable for the repair of the machine wherever that is installed makes no difference to law - credit allowed - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT Mumbai allowed the appeal stating that when a machine installed in a dealer's premises undergoes repair and service tax is incurred, the appellant providing the service is eligible for cenvat credit. The appellant is recognized as a service provider to the dealers, making the service tax payable for the repair irrelevant to the law.