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    <title>2016 (11) TMI 1644 - CESTAT CHENNAI</title>
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    <description>Cenvat credit was held admissible on service tax paid for warranty services provided by dealers on behalf of the assessee, because the warranty obligation was contractual and the warranty cost formed part of the assessable value. The service tax related to an expenditure integral to manufacture, sale of quality products, and customer satisfaction, so the credit could not be disallowed.</description>
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      <description>Cenvat credit was held admissible on service tax paid for warranty services provided by dealers on behalf of the assessee, because the warranty obligation was contractual and the warranty cost formed part of the assessable value. The service tax related to an expenditure integral to manufacture, sale of quality products, and customer satisfaction, so the credit could not be disallowed.</description>
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