https://www.taxtmi.com/forum/issue?id=3807 CENVAT credit on paints used for repair and maintenance of plant and machinery is available where paints are actually received in the factory and properly accounted; a consignee entry on the supplier's invoice is adequate evidence of receipt. Service tax applies to the painting activity (labour); the material part may be excluded from taxable service value under Notification 12/2003 ST if not billed by the service provider. Failure to pay service tax on the paint component does not affect the CENVAT credit of excise duty on paints actually purchased or received. en-us Fri, 10 Feb 2012 14:40:42 +0530 Thu, 23 Jan 2025 15:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3807 CENVAT credit on paints used for repair and maintenance of plant and machinery is available where paints are actually received in the factory and properly accounted; a consignee entry on the supplier's invoice is adequate evidence of receipt. Service tax applies to the painting activity (labour); the material part may be excluded from taxable service value under Notification 12/2003 ST if not billed by the service provider. Failure to pay service tax on the paint component does not affect the CENVAT credit of excise duty on paints actually purchased or received. Discussion-Forum Central Excise Fri, 10 Feb 2012 14:40:42 +0530 https://www.taxtmi.com/forum/issue?id=3807