https://www.taxtmi.com/caselaws?id=265750 The Tribunal allowed the appeal, ruling in favor of the appellant's entitlement to claim Cenvat credit for repairs and maintenance services provided during the warranty period. The Tribunal held that the services were necessary for the customers to conduct business and fell under the definition of activities related to the business in the Cenvat Credit Rules, 2004. The appellant's provision of free services during the warranty period was considered a condition of sale, distinguishing it from post-sale services. en-us Thu, 26 Mar 2015 00:00:00 +0530 Thu, 15 Oct 2015 06:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265750 The Tribunal allowed the appeal, ruling in favor of the appellant's entitlement to claim Cenvat credit for repairs and maintenance services provided during the warranty period. The Tribunal held that the services were necessary for the customers to conduct business and fell under the definition of activities related to the business in the Cenvat Credit Rules, 2004. The appellant's provision of free services during the warranty period was considered a condition of sale, distinguishing it from post-sale services. Case-Laws Central Excise Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265750