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2018 (8) TMI 943 - AT - Central ExciseCENVAT Credit - input services - amount paid to the dealers for providing free services to the buyers of vehicles during warranty period - denial on the ground that the said services have been received beyond the place of removal after sale of goods - Held that:- Similar issue came up before this Tribunal in the case of CCE, Nashik vs. Mahindra & Mahindra Ltd. [2012 (8) TMI 530 - CESTAT, MUMBAI], where it was held that Service of repair and maintenance of transformers during warranty period is a service covered by definition of input service and the assessees are entitled to take Cenvat Credit of service tax paid on such services. The free service sale services of the vehicle provided during warranty period is an input service for the manufacturer - credit allowed - appeal allowed - decided in favor of appellant.
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