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2015 (6) TMI 988 - AT - Central ExciseRepair and maintenance - definition of input services - Held that:- The issue is no more res integra and stands settled by the precedent decisions of the Tribunal. In the case of CCE Vadodara Vs Danke Products [2009 (7) TMI 137 - CESTAT, AHMEDABAD], it was held that repair and maintenance of the goods during the warranty period is an activity relating to sale of goods and such an activity would be covered by the definition of input services. To the same effect is another order of the Tribunal in the case of Gujarat Forging Ltd. Vs CCE [2014 (5) TMI 641 - CESTAT AHMEDABAD] wherein it stands held that inasmuch as the cost of warranty period is already included in the assessable value of the final product, the maintenance and repair services provided during the warranty period would be included in the definition of input services. Inasmuch as the issue stands decided by the above referred decisions of the Tribunal, set aside the impugned order and allow the appeal with consequential relief to the appellant.
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