TMI Blog2017 (11) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... certain services are included in the assessable value by itself will not entitle the Cenvat credit. Appeal dismissed - decided against appellant. - E/53096/2016 - A/58062/2017-EX[DB] - Dated:- 24-11-2017 - (Dr) Satish Chandra, President And Mr V. Padmanabhan, Member (Tech) For the Appellant : Shri Rahul Tangri, Advocate For the Respondent : Shri H.Saini, DR ORDER Per: V. Padmanabhan The appeal is against Order-in-Original No.,43-44/2016 dated 27.09.2016 and the period of dispute is April, 2011 to June, 2015 The appellant is engaged in the manufacture of Wheeled Tractor Loader Backhoe Vibratory Compactor falling under Chapter Heading 8429 and 8430 respectively of the First Schedule to the Central Excise Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri.-Delhi) ii) Samsung India Electronics Pvt Ltd Vs CCE ST, Noida, 2017-TIOL-05-CESTAT-ALL. 5. The ld DR justified the impugned order. He submitted that the definition of input service was modified w.e.f. 01.04.2011 and after such amendment, after sales service in the form of repair etc. is not covered by the definition. He further submitted that in the case laws cited by the appellant, the benefit stands allowed by the Tribunal during the period prior to 01.04.2011 and hence the cases are distinguishable. 6. We heard both sides and perused the appeal record. The definition of input service , after the amendment w.e.f. 01.04.2011, reads as follows: (l) Input service means any service,- (i) Used by a provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inition. These include various services, such as, modernization, repairs to factory, market research, sales promotion, etc. However, after carefully considering all the services listed, we find that the in-warranty repairs are not covered by any of the services. We find that the adjudicating authority has discussed, in detail, the definition of input service in para 23 to 25 of the impugned order and have come to the conclusion that the activities in dispute cannot be covered within the definition of input service . We are in agreement with the findings of the adjudicating authority and uphold the demand for the reasons mentioned therein. 9. The appellant has also argued that the cost of such in-warranty services are included in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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