https://www.taxtmi.com/caselaws?id=386363 The Tribunal ruled in favor of the appellant, a manufacturer of motor vehicle parts, allowing input service credit on Warranty Services for fulfilling obligations to customers. The denial of credit by the department was overturned as the services were deemed essential for manufacturing activities and not restricted to the factory premises. The exclusion clause for 'input services' did not apply to the appellant, leading to the appeal being allowed with consequential reliefs, if any. en-us Mon, 19 Aug 2019 00:00:00 +0530 Sat, 31 Oct 2020 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386363 The Tribunal ruled in favor of the appellant, a manufacturer of motor vehicle parts, allowing input service credit on Warranty Services for fulfilling obligations to customers. The denial of credit by the department was overturned as the services were deemed essential for manufacturing activities and not restricted to the factory premises. The exclusion clause for 'input services' did not apply to the appellant, leading to the appeal being allowed with consequential reliefs, if any. Case-Laws Central Excise Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386363