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HomeIndirect TaxesCredit Can’t Be Denied Repair And Maintenance Services Of Plant And Machinery...

Credit Can’t Be Denied Repair And Maintenance Services Of Plant And Machinery By Categorising As Work Contract: CESTAT

Indirect Taxes

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By Mariya Paliwala
Credit Can’t Be Denied Repair And Maintenance Services Of Plant And Machinery By Categorising As Work Contract: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that credit on services used for repair and maintenance of plant and machinery cannot be denied merely because they were categorized as works contract or construction-related services.  The bench of Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) has observed…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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