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2023 (5) TMI 429 - AT - Central ExciseRecovery of CENVAT Credit alongwith Interest and penalty - input services - after sale service - service tax paid on the same - HELD THAT:- The issue is no longer res integra decided in appellant’s own case by the Tribunal in CCE, NASHIK VERSUS MAHINDRA & MAHINDRA LTD [2012 (8) TMI 530 - CESTAT, MUMBAI] where it was held that if after sale service expenses are included in the assessable value, the assessee is entitled for input service credit on the expenses incurred on after sales charges. Thus, if the value of the services is claimed is included in the assessable value, the credit on the same cannot be denied - As per CA certificate, the value of after sale services is part and parcel of the assessable value for the purpose of payment of central excise duty which is not disputed by the Revenue in the impugned order. Appeal allowed.
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