Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 133 - AT - Service TaxMaintenance and repair services - CENVAT Credit - Held that:- warranty is provided by the appellant and a service provider is ensuring repairs and maintenance during the warranty period and the service provider has been engaged by the appellant only. The obligation to ensure smooth running of the machinery supplied by them during the warranty period is on the appellant only and not on the service provider. The service has been provided to the appellant only in view of the above position. Having regard to the facts and circumstances of this case which are similar to the facts and circumstances in the case of Danke Products [2009 (7) TMI 137 - CESTAT, AHMEDABAD], appellant is eligible for the Cenvat credit availed by them - Decided in favour of assessee.
|