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2012 (8) TMI 530 - AT - Service TaxInput service credit on after sales service – Held that:- Service of repair and maintenance of transformers during warranty period is a service covered by definition of input service and the assessees are entitled to take Cenvat Credit of service tax paid on such services - if after sale service expenses are included in the assessable value, the assessee is entitled for input service credit on the expenses incurred on after sales charges - appeal filed by the assessee is remanded to the adjudicating authority for verification whether after sales service charges are included in the assessable value or not as the assessee did not produce the Chartered Accountant's certificate before the adjudicating authority
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