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2024 (3) TMI 277 - AT - Central ExciseCENVAT Credit - input services or not - warranty free services - HELD THAT:- The identical issue in the appellant's own case has been considered at length by this Tribunal and thereafter, this Tribunal has allowed the appeals of the appellant - Reliance can be placed in the case of JCB INDIA LTD. VERSUS CCE- DELHI-IV [2023 (5) TMI 133 - CESTAT CHANDIGARH] where it was held that The 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. The impugned orders are not sustainable in law and therefore set aside - appeal allowed.
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