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    <title>2016 (11) TMI 867 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, a manufacturer of Electronics &amp;amp; Electrical goods, allowing Service tax credit for warranty services provided by Authorized Service Centers. The Tribunal held that warranty services were integral to the manufacturing process, citing legal precedents and the inclusion of warranty costs in the price paid for goods under the Central Excise Act. The decision granted the appellant consequential reliefs, establishing the eligibility of Service tax credit for expenses related to warranty services.</description>
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      <description>The Tribunal ruled in favor of the appellant, a manufacturer of Electronics &amp;amp; Electrical goods, allowing Service tax credit for warranty services provided by Authorized Service Centers. The Tribunal held that warranty services were integral to the manufacturing process, citing legal precedents and the inclusion of warranty costs in the price paid for goods under the Central Excise Act. The decision granted the appellant consequential reliefs, establishing the eligibility of Service tax credit for expenses related to warranty services.</description>
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