https://www.taxtmi.com/caselaws?id=386363 Warranty-related repair and maintenance services linked to the supply of parts during the warranty period were treated as eligible input services for Cenvat credit. The reported reasoning was that the warranty obligation arose directly from the assessee's manufacturing activity, so the absence of a factory nexus did not justify denial on the facts. The objection that the services were used beyond the place of removal was also rejected, since input services are not confined to the factory or place of removal and the exclusion cited did not apply to a supplier of parts and components. Credit on the warranty claims was therefore admissible. 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 Warranty-related repair and maintenance services linked to the supply of parts during the warranty period were treated as eligible input services for Cenvat credit. The reported reasoning was that the warranty obligation arose directly from the assessee's manufacturing activity, so the absence of a factory nexus did not justify denial on the facts. The objection that the services were used beyond the place of removal was also rejected, since input services are not confined to the factory or place of removal and the exclusion cited did not apply to a supplier of parts and components. Credit on the warranty claims was therefore admissible. Case-Laws Central Excise Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386363