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2022 (4) TMI 130 - CESTAT AHMEDABADCENVAT Credit - maintenance and repair services provided during the warranty period for periods both prior to 01.04.2011 and after 01.04.2011 - HELD THAT:- The issue regarding admissibility of cenvat credit on warranty service has been examined in detail by the Tribunal in the order in the case of M/S CASE NEW HOLLAND CONSTRUCTION EQUIPMENT (I) PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, UJJAIN [2021 (8) TMI 963 - CESTAT NEW DELHI]. It is seen that the said order examines the admissibility of credit for periods both pre and post 01.04.2011, where it was held that The appellant 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 ratio of aforesaid decision is squarely applicable to instant case - the credit on warranty service provided free of cost during the warranty period through third parties cannot be denied - appeal allowed - decided in favor of appellant.
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