CESTAT allows Cenvat credit for post-sale services - Pre-deposit waived during appeal process

The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, allowing Cenvat credit for post-sale services provided through authorized service stations. The tribunal held that the post-service obligation was integral to the transaction, and the appellant was entitled to the credit. Additionally, the tribunal waived the pre-deposit requirement during the appeal process.

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The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant regarding the denial of Cenvat credit for post sale service provided through authorized service stations. The tribunal found that the post service obligation was not a disintegrated activity, and there was a balance of convenience in favor of the appellant. Pre-deposit was waived during the appeal.

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