https://www.taxtmi.com/caselaws?id=336126 Warranty repair charges paid to dealers during the warranty period were treated as eligible input service credit under the Cenvat Credit Rules, 2004, because repair and maintenance undertaken under warranty was regarded as activity relating to the sale of goods. Following its earlier view in the manufacturer's own case, the Tribunal held that the service tax paid on such dealer repairs qualified for credit, and the denial of input service credit was unsustainable. en-us Fri, 23 Sep 2016 00:00:00 +0530 Fri, 16 Dec 2016 11:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336126 Warranty repair charges paid to dealers during the warranty period were treated as eligible input service credit under the Cenvat Credit Rules, 2004, because repair and maintenance undertaken under warranty was regarded as activity relating to the sale of goods. Following its earlier view in the manufacturer's own case, the Tribunal held that the service tax paid on such dealer repairs qualified for credit, and the denial of input service credit was unsustainable. Case-Laws Central Excise Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336126