https://www.taxtmi.com/caselaws?id=246370 The Tribunal ruled in favor of the appellants, manufacturers of equipment, holding that after-sale warranty services received from their dealers qualified as "input services" for Cenvat credit. The Commissioner's demand for credit, interest, and penalty was deemed unjustified. The requirement of pre-deposit was waived due to the appellants' strong prima facie case and potential undue hardship. The Tribunal emphasized the value-added nature of the warranty services, supporting the appellants' eligibility for Cenvat credit despite the department's objections. en-us Wed, 01 Feb 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246370 The Tribunal ruled in favor of the appellants, manufacturers of equipment, holding that after-sale warranty services received from their dealers qualified as "input services" for Cenvat credit. The Commissioner's demand for credit, interest, and penalty was deemed unjustified. The requirement of pre-deposit was waived due to the appellants' strong prima facie case and potential undue hardship. The Tribunal emphasized the value-added nature of the warranty services, supporting the appellants' eligibility for Cenvat credit despite the department's objections. Case-Laws Central Excise Wed, 01 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246370