TMI Blog2015 (1) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... . Danke Products and, hence, they were entitled to Cenvat credit on the said service rendered during the warranty period. It is also not out of place to mention that the warranty service was undisputedly one attached to the very sale/clearance of the equipments by the appellant. It can, therefore, be reasonably argued that the warranty services, though provided after the clearance of the goods fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Cenvat credit denied to the appellant on Warranty Service for the period from April, 2008 to March, 2010. From the facts of the case, it appears that M/s. Videocon Industries Ltd. were providing warranty services to the customers of the appellant and that the appellant took Cenvat credit to the aforesaid extent on such warranty services provided by M/s. Videocon Industries Ltd. The adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeal No. E/1401/2011). We have also heard the learned Commissioner (AR) who refers to the definition of input service and submits that the appellant cannot claim Cenvat credit on warranty services which were provided to their customers by third party much beyond the date of clearance of the goods as also beyond the place of removal. It is his submission that there is no requisite nexus betwe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the clearance of the goods from the factory, had a certain nexus with the sale/clearance of the goods itself. It is, therefore, arguable that the provision of warranty services by M/s. Videocon Industries Ltd. to the customers of the appellant in terms of the contract of sale between the appellant and their customers can be considered to be covered by the definition of input service . 4. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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