TMI BlogCenvat credit - The service received by the Appellants from their dealers is Business Auxiliary Service...Cenvat credit - The service received by the Appellants from their dealers is Business Auxiliary Service which has to be treated as an input service for the Appellant used in or in relation to manufacture of their final products, as free warranty repair and maintenance during warranty period, has enriched the value of the goods. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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