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TMI Blog2018 (2) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... vice received by the appellant for repair of the ADMs which has been leased out to the dealers/distributors, 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered as Input Service Distributor (ISD) 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service was provided outside the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Service Tax. In this 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 prese ..... X X X X Extracts X X X X X X X X Extracts X X X X
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