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Cenvat credit on repair & mainte of machinary

This query is : Resolved 

02 August 2012 Whether CENVAT credit of service tax can be availed on repair & maint of machinery? The definition of CENVAT credit is not clear about the repair. it says repairs to factory. So what is the true case? can we avail repair to machinery cenvat? AMC serv tax input credit?

02 August 2012 The ST is available on repairs/ amc etc as the same is not excluded and is in realtion to the factory /machinery etc.

02 August 2012 It is allowable.
Rule 2(l) Input Services means Any Service - For Manufacturer - Used by manufacturer - whether directly or indirectly - in or inrelation to - manufacture of Final Product or clearance of Final Product upto place of removel & includes ......
Repairs & Maintenance of machinery covered in the first part of defination "Used by manufacturer, directly or indirectly, in or inrelation to manufacture" hence CENVAT Credit is allowable on service tax on repairs & maintenance of machinery.






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