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2016 (12) TMI 771 - CESTAT ALLAHABADCENVAT credit - credit of service tax on warranty provided by their dealers - input services or not - Held that: - The issue has been settled by this Tribunal in the case of Commissioner of Central Excise, Vodadara II Vs. Danke Products [2009 (7) TMI 137 - CESTAT, AHMEDABAD] wherein it has been held that repair and maintenance of transformers during warranty period is an activity of relating to sale of goods. Therefore, relying on the decision of the Tribunal in the case of Danke Products, I hold that the appellant is entitled for input service credit on repair charges paid to the dealers by the appellant as the same is an activity relating to sale of goods by the appellant - appeal allowed - decided in favor of appellant-assessee.
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