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2017 (1) TMI 550 - AT - Service TaxCENVAT credit - input services to provide output service of repair and maintenance service during warranty period - Held that: - The service received by the appellants from their dealers is Business Auxiliary Service which has to be treated as an input service for the appellant used in or in relation to manufacture of their final products, as free warranty repair and maintenance during warranty period, has enriched the value of the goods - credit allowed. Cargo handling services - Courier services - nexus with output service - Held that: - such services, have been used for purposes of repair and maintenance services, which have not been explicitly charged to Service Tax since the same has been rendered during warranty period. I find that the credit on such services has been permitted as input services under Rule 2(l) of the Cenvat Credit Rules, 2004 - credit allowed. Appeal allowed - decided in favor of appellant.
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