TMI Blog2023 (7) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... s provided by the dealers to the customers on behalf of the appellant for fulfilling the warranty obligations of the appellant. Extended period of limitation - Suppression of facts or not - HELD THAT:- The department has not produced any material to show that there is suppression on the part of the appellant with intend to evade payment of service tax. Appeal allowed. - HON BLE Mr. S. S. GARG, MEMBER (JUDICIAL) AND HON BLE Mr. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri Vikrant Kackaria, Advocate for the Appellant Shri Narinder Singh, Authorised Representative for the Respondent Per : S. S. GARG These two appeals are directed against the impugned order dated 10.10.2011 passed by the Ld. Commissioner of Central Excise, Faridabad, Haryana wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period proposing to deny CENVAT Credit on the ground that the same did not qualify as input service within the meaning of Rule 2(l) of CENVAT Credit Rules, 2004. 4. After following due process, both the show cause notices were adjudicated vide Order-in-Original by confirming the demand and penalty against which the present appeals have been filed. 5. Heard both the parties and perused the case records. 6. Ld. Counsel for the appellant submits that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law and the binding judicial precedents on the same issue. He further submitted that the issue of admissibility of credit to Appellant on after sales services or services provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Airconditioning and Refrigeration Ltd. V. CCE Gurgaon 2016 (41) S.T.R. 1004 (Tri-Del.) Zinser Textiles Systems Pvt. Ltd. V. CCE Ahmedabad 2014 (33) S.T.R. 301 (Tri-Ahmd.) Leroy Somer India Pvt. Ltd. Vs. CCE Noida 2015 (39) S.T.R. 466 (TriDel.) ElgiEquipments Ltd. CCE Coimbatore 2017 (51) S.T.R. 457 (TriChennai) Gujarat Forging Ltd. Vs. CCE Rajkot 2014 (36) S.T.R. 677 (Tri-Ahmd.) Lucas TVS Ltd. V. Comm. Of GST C. Ex. Chennai 2020 (37) G.S.T.L. 180 (Tri-Chennai) Johnson Controls Hitachi Air Conditioning India Limited V. C.C.E. S.T. Ahmedabad- III 2022-VIL-482 CESTAT-AHM-ST M/s Case New Holland Construction Equipment (I) Pvt. Ltd. Vs. Commissioner of Central Excise, Ujjain 2021 VIL-383-CESTAT-DEL-ST Coca Cola India Pvt. Ltd. Vs. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but exclude, Xxxxx ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided free of cost by the dealers during the warranty period but the appellant makes payment to the dealers for the services they provide to the customers. The repair and maintenance services are, therefore, linked to the sale. The services are, therefore, used indirectly in relation to the manufacture of final products. 23. Further, we find that the Ld. Commissioner (Appeals) has dropped the demand of the appellant on the very same issue for the subsequent period vide its order dated 31.05.2019 and the department has not brought anything on record to show that they have been challenged the said decision, if that is correct, then the department has accepted the said decision and in the present appeals they are precluded from taking a co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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