https://www.taxtmi.com/caselaws?id=254982 The Tribunal granted waiver of pre-deposit and stay of recovery to the appellant in a case concerning the applicability of Cenvat credit on warranty services. The decision emphasized the nexus between warranty services and the sale/clearance of goods, allowing the appellant to claim Cenvat credit based on the provision of warranty services by a third party under the contract of sale. The judgment clarified the interpretation of "input service" in relation to warranty services and highlighted the importance of a direct link between the service and the sale/clearance of goods for eligibility for credit. en-us Fri, 17 May 2013 00:00:00 +0530 Mon, 05 Jan 2015 09:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254982 The Tribunal granted waiver of pre-deposit and stay of recovery to the appellant in a case concerning the applicability of Cenvat credit on warranty services. The decision emphasized the nexus between warranty services and the sale/clearance of goods, allowing the appellant to claim Cenvat credit based on the provision of warranty services by a third party under the contract of sale. The judgment clarified the interpretation of "input service" in relation to warranty services and highlighted the importance of a direct link between the service and the sale/clearance of goods for eligibility for credit. Case-Laws Service Tax Fri, 17 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254982