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2017 (6) TMI 427 - AT - Service TaxRepair and Maintenance service - export of service - whether Service Tax of ₹ 1,33,21,724/- is demandable rejecting the claim of the appellant that it is export of service as the service of Repair and Maintenance have been provided by the assessee located in India to the service receiver, which is located outside India? - extended period of limitation - Held that: - similar issue decided in the case of M/s. Samsung India Electronics P. Ltd Versus CCE. Noida [2015 (1) TMI 1098 - CESTAT NEW DELHI], where it was held that assessee had provided services of business support and maintenance and repairs to their clients located outside India and performed in India on behalf of client located outside India. Therefore, it is the case of export of services. Accordingly, it was held that no Service Tax is leviable. CENVAT credit - whether the appellant have rightly taken CENVAT Credit for ₹ 1,49,11,944/- being the Service Tax charged by their Authorized Service Centres, which have provided service to the appellant under the warranty period on sale of their products during the period April, 2006 to June 2007? - Held that: - service tax paid on expenses incurred for providing warranty services are entitled for input service credit - no extended period of limitation is invokable. Appeal allowed - decided in favor of appellant.
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