https://www.taxtmi.com/caselaws?id=402373 The tribunal allowed the appeals by M/s. Power Build Ltd., overturning the denial of Cenvat Credit on services for providing Warranty Services. The Member emphasized the nexus between warranty services and manufacturing activity, highlighting that such services are integral to the sale of goods and do not require inclusion in the assessable value for Central Excise to qualify for credit. The decision aligned with legal precedents, rejecting the argument that input services must be availed within factory premises. The outcome was based on the tribunal's precedent in a similar case, emphasizing the importance of warranty services in the manufacturing process. en-us Thu, 12 Nov 2020 00:00:00 +0530 Thu, 31 Dec 2020 13:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402373 The tribunal allowed the appeals by M/s. Power Build Ltd., overturning the denial of Cenvat Credit on services for providing Warranty Services. The Member emphasized the nexus between warranty services and manufacturing activity, highlighting that such services are integral to the sale of goods and do not require inclusion in the assessable value for Central Excise to qualify for credit. The decision aligned with legal precedents, rejecting the argument that input services must be availed within factory premises. The outcome was based on the tribunal's precedent in a similar case, emphasizing the importance of warranty services in the manufacturing process. Case-Laws Central Excise Thu, 12 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402373