https://www.taxtmi.com/caselaws?id=353693 The Tribunal held that Repair and Maintenance services provided during the warranty period are taxable and not exempted, entitling the appellant to Cenvat credit on input services. Additionally, the Tribunal determined that the appellant, as a branch office selling its own manufactured goods, was not engaged in trading activity. Consequently, the impugned order denying Cenvat credit was set aside, and the appeal was allowed with any consequential relief. en-us Thu, 04 Jan 2018 00:00:00 +0530 Wed, 10 Jan 2018 08:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353693 The Tribunal held that Repair and Maintenance services provided during the warranty period are taxable and not exempted, entitling the appellant to Cenvat credit on input services. Additionally, the Tribunal determined that the appellant, as a branch office selling its own manufactured goods, was not engaged in trading activity. Consequently, the impugned order denying Cenvat credit was set aside, and the appeal was allowed with any consequential relief. Case-Laws Service Tax Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353693