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2012 (2) TMI 413 - AT - Central ExciseDenial of Cenvat credit - After-sale repair services during warranty period - Service has been received after the removal of the goods from the place of removal of the goods - Held that:- On going through the definition of ‘input service’ and especially the inclusive portion of the definition, we are of the prima facie view that this ground for denial of credit is not correct, as there are a number of services mentioned in the inclusive portion of the definition of ‘input service’ which cannot be linked with the removal of the goods. Moreover, it has not been denied by the Department that the cost of providing free after-sale services i.e. warranty charges are part of the price of the goods on which Central Excise duty had been paid. In view of this, Cenvat credit of Service Tax paid on the after-sale services cannot be denied - the appellant have a strong prima facie case and requiring the pre-deposit of the Cenvat credit demand, interest and penalty would cause undue hardship - Stay granted.
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