TMI Blog2013 (4) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of transformers during warranty period is an activity related to the sale of goods and cenvat credit was accordingly held to be admissible. In the present appeal also the input services are obtained by appellant within the warranty period and cenvat credit is rightly admissible to the appellant. - Appeal No.E/749/12 - - - Dated:- 28-3-2013 - Mr. H.K. Thakur , J. For the Appellant: Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts 2009 (16) S.T.R. 576 (Tri. - Ahmd.) and argued that input service credit with respect to repair and maintenance service is admissible to them. 2. Ld. A.R. on the other hand argued that repair and maintenance services obtained by the appellant are utilised after the removal of goods from their factory, therefore, the same will not be covered within the definition of input services as mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. ABB Ltd. as reported in 2009 (15) S.T.R. 23 (Tribunal-LB) = 2009 (92) RLT 665 (CESTAT-LB), and it has been held that expression activities relating to business are of wide import and would take into its ambit all types of activities. Admittedly, the repair and maintenance of transformers, being an activity relating to the sale of goods, and hence can be said to be relevant to the business, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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