CENVAT Credit - input service - free warranty services - The ...

CENVAT Credit Approved for Free Warranty Services Linked to Product Sales and Manufacturing.

May 4, 2023

Case Laws Central Excise AT

CENVAT Credit - input service - free warranty services - The service is 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 - credit allowed - AT

View Source

← Previous Next →

CENVAT Credit - input service - free warranty services - The ...

CENVAT Credit Approved for Free Warranty Services Linked to Product Sales and Manufacturing.

May 4, 2023

Case Laws Central Excise AT

You may also like:

CENVAT Credit - input services - The free service sale services of the vehicle provided during warranty period is an input service for the manufacturer - credit allowed

CESTAT held that call center services qualify as input services under Rule 2(l) of Cenvat Credit Rules, 2004, as they contribute to brand building and ultimately lead to...

Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

CENVAT Credit - input services - Warranty Services - whether warranty services are part of the manufacturing and sale activity as they are required for the purpose of...

CESTAT held that the appellant is eligible for Cenvat credit in three key aspects: (1) outward transportation to franchisee outlets as place of removal, (2) sales...

CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

Cenvat credit - input services used for sale of waste and scrap which is arising out of manufacturing of final product - Auction Service is eligible input service and...

Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

CENVAT Credit - after sale service provided during warranty period of the sale of the goods manufactured by the respondent - the respondent are entitle for the cenvat...

Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

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...

CENVAT credit - credit of service tax on warranty provided by their dealers - repair and maintenance of transformers during warranty period is an activity of relating to...

The CESTAT partially allowed the appellant's appeal regarding CENVAT credit eligibility for various input services. The Tribunal upheld the denial of credit for AMC and...

Quick Updates: