https://www.taxtmi.com/caselaws?id=365471 Service tax paid on free after-sales services during the warranty period qualifies as input service credit where the warranty and servicing cost is included in the assessable value of the goods. The text states that transaction value under Section 4(3)(d) of the Central Excise Act includes amounts charged for servicing and warranty, and that warranty-related expenditure incurred to discharge a sale obligation forms part of the business of manufacture and sale. On that basis, such services fall within the wide ambit of input service under Rule 2(1) of the Cenvat Credit Rules, 2004, and Cenvat credit is available. en-us Thu, 05 Jul 2018 00:00:00 +0530 Sat, 18 Aug 2018 09:24:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365471 Service tax paid on free after-sales services during the warranty period qualifies as input service credit where the warranty and servicing cost is included in the assessable value of the goods. The text states that transaction value under Section 4(3)(d) of the Central Excise Act includes amounts charged for servicing and warranty, and that warranty-related expenditure incurred to discharge a sale obligation forms part of the business of manufacture and sale. On that basis, such services fall within the wide ambit of input service under Rule 2(1) of the Cenvat Credit Rules, 2004, and Cenvat credit is available. Case-Laws Central Excise Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365471