https://www.taxtmi.com/caselaws?id=355142 The Tribunal ruled in favor of the appellants, holding that the repair and maintenance services for the Automatic Colour Dispensing Machines were eligible for CENVAT Credit as they constituted input services for the output service of leasing the machines. The repair and maintenance services provided under the Annual Maintenance Contract were deemed essential during the leasing period, and as the appellants had discharged Service Tax on the leasing of the machines, the services qualified as input services. The Tribunal set aside the previous decision and allowed the appeal. en-us Thu, 21 Dec 2017 00:00:00 +0530 Wed, 04 Mar 2020 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355142 The Tribunal ruled in favor of the appellants, holding that the repair and maintenance services for the Automatic Colour Dispensing Machines were eligible for CENVAT Credit as they constituted input services for the output service of leasing the machines. The repair and maintenance services provided under the Annual Maintenance Contract were deemed essential during the leasing period, and as the appellants had discharged Service Tax on the leasing of the machines, the services qualified as input services. The Tribunal set aside the previous decision and allowed the appeal. Case-Laws Service Tax Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355142