2018 (2) TMI 563

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....R) Per: Ramesh Nair The appellants have installed Automatic Colour Dispensing Machine (ADM in short) at the premises of their authorized dealer/distributor to enable them to purchase the paint of desired shades. ADM owned by the appellant company and given on lease to authorized dealers and paying Service Tax on such lease rent. The repair and maintenance of such ADMs under Annual Maintenance C....

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....efore me.  2. Shri Rajesh Ostwal, learned Counsel appearing on behalf of the appellant submits that the ADMs were leased out to the dealers/distributors on the lease rental and the appellants are discharging Service Tax. The repair and maintenance received by the appellant for repair of ADMS, which is an input service for output service i.e. renting of machine. Therefore, the CENVAT Credit i....

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....ce was provided outside the premises of the appellant, the credit is not admissible to the appellant. 4. I have carefully considered the submissions made by both sides and perused the records. I find that the repair and maintenance service 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....