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    <title>2014 (6) TMI 133 - CESTAT AHMEDABAD</title>
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    <description>The appellate tribunal at CESTAT Ahmedabad allowed the appeal of the appellant-assessee, overturning the denial of Cenvat credit for maintenance and repair services provided during the warranty period. The judgment emphasized the direct link between the services rendered, warranty obligations, and the manufacturing activity, following a precedent set in a similar case. The decision highlighted the importance of fulfilling warranty commitments to customers and the eligibility of Cenvat credit in such circumstances.</description>
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      <description>The appellate tribunal at CESTAT Ahmedabad allowed the appeal of the appellant-assessee, overturning the denial of Cenvat credit for maintenance and repair services provided during the warranty period. The judgment emphasized the direct link between the services rendered, warranty obligations, and the manufacturing activity, following a precedent set in a similar case. The decision highlighted the importance of fulfilling warranty commitments to customers and the eligibility of Cenvat credit in such circumstances.</description>
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