https://www.taxtmi.com/caselaws?id=351602 The Tribunal upheld the denial of Cenvat credit on service tax for after-sales services during the warranty period, post-amendment w.e.f. 01.04.2011. The appellant's argument that in-warranty service costs were included in the goods' assessable value was rejected, emphasizing the amended definition of 'input service' focusing on services directly or indirectly used in manufacturing and clearance. Despite appellant's reliance on pre-amendment precedents, the Tribunal deemed them irrelevant. The appeal was dismissed, affirming the ineligibility of after-sales services for Cenvat credit under the revised definition. en-us Fri, 24 Nov 2017 00:00:00 +0530 Mon, 08 Jan 2018 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351602 The Tribunal upheld the denial of Cenvat credit on service tax for after-sales services during the warranty period, post-amendment w.e.f. 01.04.2011. The appellant's argument that in-warranty service costs were included in the goods' assessable value was rejected, emphasizing the amended definition of 'input service' focusing on services directly or indirectly used in manufacturing and clearance. Despite appellant's reliance on pre-amendment precedents, the Tribunal deemed them irrelevant. The appeal was dismissed, affirming the ineligibility of after-sales services for Cenvat credit under the revised definition. Case-Laws Central Excise Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351602