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2019 (9) TMI 1131 - AT - Central ExciseCENVAT Credit - input services - warranty services - denial on account of nexus with manufacturing activity - period Jan.’16 to Jun.’17 - HELD THAT:- From the said exclusion clause of input services, it is seen that credit will be eligible if the said services are used by a manufacturer of motor vehicle. In the present case, the appellant is a manufacture of parts and accessories. They supplied the parts and accessories to vehicle manufacturers. The vehicle manufacturers are having an obligation to the customers to provide the Warranty Services. The vehicle manufacturers as well as the appellant, who supply the parts and accessories have included the warranty charges in the assessable value, while discharging the excise duty - Thus, the appellant being a person, who supplies the parts and components to the original vehicle manufactures does not fall within the exclusion clause. Credit allowed - appeal allowed - decided in favor of appellant.
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