I would state it as follows:
Both capacitors and inductors store energy during one part of the AC cycle and return it during another part of the AC cycle. It is simply sign convention that we call one sort of energy storage a 'source' of VARs and the other sort a 'consumer'; they are as similar as left and right hands.
For maximum efficiency, inductive and capacitive loading must be balanced.
Because numerous common loads (such as motors) are inductive and must be balanced out by a suitable capacitive supply, we consider the inductive loads to be consumers. But if some strange factory had a 'leading power factor', the power company would charge them to provide a suitable inductive balance.
-Jon
It is not desirable to have leading power factor. That can cause overvoltage.