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2024 (3) TMI 227 - AT - Central ExciseCENVAT Credit - disallowance of credit on the service tax paid for warranty charges by the appellant is legal and proper or not - HELD THAT:- The issue stands covered by the decision in the appellant’s own case ELGI EQUIPMENTS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, COIMBATORE [2016 (11) TMI 1644 - CESTAT CHENNAI] for the period October 2013 to October 2014 and November 2014 to January 2015, where it was held that when cost of warranty was part of the contract of sale, the Cenvat credit of the service tax paid on the servicing of vehicles by the dealers should not be disallowed in the hands of the appellant. In the case of M/S. LUCAS TVS LTD. VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI NORTH [2019 (9) TMI 1131 - CESTAT CHENNAI], it was observed that the warranty service is eligible for credit though the same is provided after the clearance of the final products. The demand cannot sustain and requires to be set aside. The impugned orders are set aside - Appeal allowed.
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