Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1481 - CESTAT NEW DELHICENVAT Credit - input services - after sales service, such as repairs, during warranty period - Held that: - the service of after sales repair has been rendered not in the factory and not even used in the manufacture of goods up to the place of removal. Hence, the Cenvat credit is not allowable under the main clause - the activities in dispute also cannot be covered within the includes clause of definition of ‘input service’. The eligibility of a service as input service is required to be decided in relation to the definition of input service given in rule 2 (l) of the Cenvat Credit Rules. The fact that the value of certain services are included in the assessable value by itself will not entitle the Cenvat credit. Appeal dismissed - decided against appellant.
|