https://www.taxtmi.com/caselaws?id=215845 The Tribunal dismissed the Revenue's appeal and remanded the assessee's appeal for verification of after sales service charges included in the assessable value. The Tribunal emphasized the eligibility of after sales service charges for input service credit under the Central Excise Act and Cenvat Credit Rules, referencing precedents and the definition of 'input service.' The decision stressed the importance of proper documentation and verification before granting input service credit, directing the adjudicating authority to consider a certificate from a Chartered Accountant or Cost Accountant in the final determination. en-us Wed, 02 May 2012 00:00:00 +0530 Thu, 17 Jan 2013 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215845 The Tribunal dismissed the Revenue's appeal and remanded the assessee's appeal for verification of after sales service charges included in the assessable value. The Tribunal emphasized the eligibility of after sales service charges for input service credit under the Central Excise Act and Cenvat Credit Rules, referencing precedents and the definition of 'input service.' The decision stressed the importance of proper documentation and verification before granting input service credit, directing the adjudicating authority to consider a certificate from a Chartered Accountant or Cost Accountant in the final determination. Case-Laws Service Tax Wed, 02 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215845