https://www.taxtmi.com/caselaws?id=254025 The Tribunal ruled in favor of the appellant, a manufacturer of Two Wheelers and Three Wheelers, allowing CENVAT credit on warranty services provided by dealers outside India. The denial of credit based on post-manufacturing activities was deemed unacceptable. The Tribunal considered previous decisions supporting warranty services as input services and a Board's circular on service tax credit eligibility. Citing a Bombay High Court decision on limitation, the Tribunal granted a waiver of predeposit and stayed the recovery of dues, supporting the appellant's position and allowing the stay application. en-us Fri, 22 Aug 2014 00:00:00 +0530 Tue, 25 Nov 2014 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254025 The Tribunal ruled in favor of the appellant, a manufacturer of Two Wheelers and Three Wheelers, allowing CENVAT credit on warranty services provided by dealers outside India. The denial of credit based on post-manufacturing activities was deemed unacceptable. The Tribunal considered previous decisions supporting warranty services as input services and a Board's circular on service tax credit eligibility. Citing a Bombay High Court decision on limitation, the Tribunal granted a waiver of predeposit and stayed the recovery of dues, supporting the appellant's position and allowing the stay application. Case-Laws Central Excise Fri, 22 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254025