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2014 (8) TMI 814 - AT - Central ExciseEligibility to avail CENVAT Credit - Repairs & maintenance services - Credit denied on the ground that the maintenance and repair services provided by authorized dealers/ franchisees during the warranty period of the product manufactured by the appellant, are not the services rendered to the appellant - Held that:- Rrepairs & maintenance services are given to the customers of the product manufactured by the appellant; that the appellant is extending the said warranty for a specific period on the sales of goods manufactured by them. On perusal of the definition of Rule 2(l) of CENVAT Credit Rules, 2004 which defines input service, we find that CENVAT Credit is allowed on input services which are used by the manufacturer, whether directly or indirectly, in or in relation to manufacture of final product and clearance thereof. Prima facie, any services rendered during warranty period which are rendered by the manufacturer of the goods, are in respect of final product and are in relation to the manufacture in as much as the assessee improves upon the product quality on the various complaints attended on the product. Be that as it may, we find that the ld. Counsel was correct in bringing to our notice that in a similar issue, on an appeal filed by the Department in the case of Mahindra & Mahindra Ltd [2012 (8) TMI 530 - CESTAT, MUMBAI], the co-ordinate Bench of the Tribunal has taken a view in favour of the assessee. - appellant has made out a prima facie case for the waiver of the pre-deposit - stay granted.
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