https://www.taxtmi.com/caselaws?id=247714 The Tribunal ruled in favor of the Appellant in a case concerning the eligibility of availing credit of Service Tax on warranty charges related to maintenance and repair services for diesel engines. The Tribunal held that the warranty charges were part of the value of goods and allowed the credit. Additionally, the Tribunal found that the lower authorities' findings exceeded the scope of the show cause notice, lacked evidence, and were time-barred, leading to the setting aside of penalties and granting consequential relief to the Appellant. en-us Fri, 04 Apr 2014 00:00:00 +0530 Sat, 17 Jan 2015 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247714 The Tribunal ruled in favor of the Appellant in a case concerning the eligibility of availing credit of Service Tax on warranty charges related to maintenance and repair services for diesel engines. The Tribunal held that the warranty charges were part of the value of goods and allowed the credit. Additionally, the Tribunal found that the lower authorities' findings exceeded the scope of the show cause notice, lacked evidence, and were time-barred, leading to the setting aside of penalties and granting consequential relief to the Appellant. Case-Laws Central Excise Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247714