Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 87 - AT - Central ExciseCENVAT Credit - input services - services provided to the third party on free of cost basis - HELD THAT:- The same issue in the appellant's own case has been decided by this Tribunal in HITACHI HOME AND LIFE SOLUTIONS INDIA LTD. AND JOHNSON CONTROL HITACHI AIR CONDITIONING INDIA LTD VERSUS C.C.E. & S.T. -AHMEDABAD-III [2022 (4) TMI 130 - CESTAT AHMEDABAD] which is for the earlier period and this case is for the subsequent period, except the period there is no change in the facts and circumstances of the case - It was held in the case that the credit on warranty service provided free of cost during the warranty period through third parties cannot be denied. Credit allowed - decided in favor of appellant.
|