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    <title>2013 (4) TMI 359 - CESTAT AHMEDABAD</title>
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    <description>The appeal was allowed as the cenvat credit for service tax paid on repair and maintenance services obtained during the warranty period was deemed admissible. The court relied on a previous judgment establishing that such services are related to the sale of goods and fall under the definition of input services, making them eligible for credit. Therefore, the appellant&#039;s claim for cenvat credit was upheld based on the settled issue of admissibility of input service credit.</description>
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      <description>The appeal was allowed as the cenvat credit for service tax paid on repair and maintenance services obtained during the warranty period was deemed admissible. The court relied on a previous judgment establishing that such services are related to the sale of goods and fall under the definition of input services, making them eligible for credit. Therefore, the appellant&#039;s claim for cenvat credit was upheld based on the settled issue of admissibility of input service credit.</description>
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