https://www.taxtmi.com/caselaws?id=377261 The Revenue's appeal was rejected as it lacked merits. The Commissioner relied on Tribunal decisions supporting the appellant's position on the admissibility of Cenvat credit for services provided free of cost during the warranty period. The Tribunal held that providing repair and maintenance services during the warranty period, even if free of cost, did not make the service exempted. The Revenue's argument that the decisions lacked finality in litigation was dismissed due to the absence of an appeal or stay against those decisions. en-us Wed, 27 Feb 2019 00:00:00 +0530 Wed, 27 Mar 2019 06:06:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377261 The Revenue's appeal was rejected as it lacked merits. The Commissioner relied on Tribunal decisions supporting the appellant's position on the admissibility of Cenvat credit for services provided free of cost during the warranty period. The Tribunal held that providing repair and maintenance services during the warranty period, even if free of cost, did not make the service exempted. The Revenue's argument that the decisions lacked finality in litigation was dismissed due to the absence of an appeal or stay against those decisions. Case-Laws Service Tax Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377261