TMI Blog2014 (8) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... ice, 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 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR 576 (Tri-Ahmd), PM Diesels Pvt.Ltd - 2013 (4) TMI 359-CESTAT Ahmedabad are directly on the issue. He would also submit that the decisions which are relied today were also placed before the lower authorities. Still the adjudicating authority did not consider the issue in its correct perspective. He would submit that the appellant may be granted waiver of pre-deposit of the amounts involved. 4. Ld. Departmental Representative, on the other hand, would submit that the credit which is sought to be availed by the appellant is of Service Tax paid on the services rendered by the various dealers and franchisees to the customers and the services are not rendered to the appellant. It is his submission that for availing CENVAT Credit, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
