TMI Blog2017 (1) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... licitly charged to Service Tax since the same has been rendered during warranty period. I find that the credit on such services has been permitted as input services under Rule 2(l) of the Cenvat Credit Rules, 2004 - credit allowed. Appeal allowed - decided in favor of appellant. - ST/1724/2010-Cu [SM] - 56363/2016-Cu[SM] - Dated:- 23-12-2016 - Shri V. Padmanabhan, Member (Technical) Pulak Saha, FCA for the Appellant Sh. H.C. Saini, AR for the Respondent ORDER Per V. Padmanabhan The appeal is directed against the Order-in-Appeal dated 28.9.2010 passed by the Commissioner (Appeal), Bhopal. The appellant is registered for providing services of repair and maintenance. They are also engaged in the manufacture of wash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e during the warranty period. (ii) ₹ 1,52,278/- being Cenvat credit taken on cargo handling, courier service etc. on the ground that these services have no nexus with their output service. (iii) ₹ 60,270/- this amount is towards Cenvat credit wrongly utilized and he says that this demand is also covered by the previous two components. 5. With reference to (i) above, Ld. Counsel submitted that the issue stands decided in their favour by the Tribunal in the case of Carrier Airconditioning Refrigeration Ltd. Vs. C.C.E., Gurgaon 2016(41) S.T.R. 1004 (Tri.- Del.). 6. With reference to the second issue, he submitted that Cenvat credit on services such as Cargo handling, Courier service etc which stands denied by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been paid on the value which included the warranty charges. During the warranty period, the appellant were under obligation to provide free repair and maintenance services to the consumers, who had purchased the air conditioners from them. However, instead of providing the free repair and maintenance service directly in discharge of their obligation, the appellant roped in the dealers who provided free repair and maintenance to the consumers on their behalf and the dealers for providing this service on behalf of the appellant, received the payment from the appellant and on that amount, they paid the service tax. The point of dispute is as to whether the service provided by the dealers to the appellant is an input service and whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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