2016 (9) TMI 1449 - AT - Service Tax

CENVAT Credit - input services - painting services used for renovation and repairs of the factory - Held that - Rule 2(l)(ii) of the Cenvat Credit Rules defines input service to mean any service.. and includes services used in relation to setting up, modernization, renovation or repairs of a factory - the appellants are eligible for taking the credit of service tax paid on painting services used for renovation and repairs of the factory - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, stating that the appellants are eligible to take credit of service tax paid on painting services used for factory renovation and repairs as it falls under the definition of "input service" in the Cenvat Credit Rules.