https://www.taxtmi.com/caselaws?id=177860 The Tribunal allowed the appeal, holding that services provided by a third party during the warranty period can be considered as input services for availing credit of service tax paid. Precedent decisions supported this conclusion, clarifying that repair and maintenance services during the warranty period are integral to the sale of goods and qualify as input services. The judgment aligns with established legal principles and provides clarity on the treatment of such services for tax credit purposes. en-us Tue, 23 Jun 2015 00:00:00 +0530 Thu, 21 Jan 2016 07:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177860 The Tribunal allowed the appeal, holding that services provided by a third party during the warranty period can be considered as input services for availing credit of service tax paid. Precedent decisions supported this conclusion, clarifying that repair and maintenance services during the warranty period are integral to the sale of goods and qualify as input services. The judgment aligns with established legal principles and provides clarity on the treatment of such services for tax credit purposes. Case-Laws Central Excise Tue, 23 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177860