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2015 (10) TMI 1025 - CESTAT NEW DELHI

2015 (10) TMI 1025 - CESTAT NEW DELHI - 2015 (39) S.T.R. 466 (Tri. - Del.) - CENVAT Credit - whether the appellant is entitled to take Cenvat credit on repairs and maintenance services provided by the service provider on behalf of the appellant to the buyers during the period of warranty or not - Held that:- appellant has sold alternators under warranty. During the warranty period, appellant is duty bound to provide free services to the buyers of alternator. For that, appellant has appointed ser .....

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s and maintenance provided by services provider during the period of warranty on behalf of the appellant. - Decided in favour of assessee. - ST/55730/2013-ST(SM) - Final Order No. A/51208/2015-ST(SM)(BR) - Dated:- 26-3-2015 - Shri Ashok Jindal, Member (J) Shri K.K. Gupta, Advocate, for the Appellant. Ms. Ranjana Jha, DR, for the Respondent. ORDER The appellant is in appeal against the impugned order denying Cenvat credit availed by the appellant for repairs and maintenance services of the goods .....

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eon and taking Cenvat credit on the Service Tax paid to the services provider. 3. Revenue is of the view that as the services has been rendered after the sale of the goods and the ownership of the appellant is not on the goods after sale. Therefore, that cannot be input service to the appellant. Therefore, show cause notice was issued to deny the Cenvat credit. The Adjudicating Authority allowed the Cenvat credit after relying on the decision in the case of CCE, Vadodara v. Danke Products - .....

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services during the warranty and for providing that services the appellant has appointed service provider on their behalf. Therefore, appellant is entitled to take Cenvat credit on the services taken by the services provider. To support his contention he relied on the decision in the case of CCE, Nashik v. Mahindra & Mahindra Ltd. - 2012 (28) S.T.R. 382 (Tri.-Mumbai) and Telco Construction Equipment Co. Ltd. v. CCE, Belgaum - 2013 (32) S.T.R. (482) (Tri.-Bang.). 5. On the other hand ld .....

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t was held that on GTA services the said services is post manufacturing of the services. Therefore, appellant is not entitled to take Cenvat credit. She further submits that it is the case of valuation, therefore, mater be referred to the Larger Bench. 6. Heard the parties. Considered the submissions. 7. In this case the short issue involved is that whether the appellant is entitled to take Cenvat credit on repairs and maintenance services provided by the service provider on behalf of .....

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