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2023 (12) TMI 601 - AT - Central ExciseCENVAT Credit - input service - after sales services - denial on the ground that the said services were allegedly not used in or in relation to manufacture of products and hence could not be covered in the definition of input service as provided under Rule 2(l) of the CCR, 2004 - HELD THAT:- This issue has also been considered by this Tribunal recently in the case of JCB India Ltd. [2023 (5) TMI 133 - CESTAT CHANDIGARH] wherein this Tribunal on identical facts has considered various decisions rendered on the issue of cenvat credit of service tax paid on repair and maintenance service during the warranty period and has also considered the definition of input service prior to 01.04.2011 and after 01.04.2011 and held appellant has correctly availed cenvat credit on the amount of service tax paid for the services provided by the dealers to the customers on behalf of the appellant for fulfilling the warranty obligations of the appellant. Further, it is found that this Tribunal in various decisions relied upon by the appellant on identical issues has consistently held that the assessee is entitled to cenvat credit of service tax paid on Repair and Maintenance during the warranty period as the same fall within the ambit of ‘Input Service’ as provided in Rule 2(l) of CCR, 2004. The impugned order is not sustainable in law - Appeal allowed.
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