https://www.taxtmi.com/caselaws?id=411385 The Tribunal allowed the appeal, holding that the appellant correctly availed CENVAT credit on service tax paid for repair and maintenance services during the warranty period. The Tribunal found that such services enriched the value of goods and were integral to the manufacture of final products. The earlier decision denying credit was deemed per incuriam, as it disregarded relevant precedents and statutory provisions. The imposition of penalty and interest was considered unjustified, and the order of the Commissioner (Appeals) was set aside. en-us Mon, 23 Aug 2021 00:00:00 +0530 Tue, 24 Aug 2021 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411385 The Tribunal allowed the appeal, holding that the appellant correctly availed CENVAT credit on service tax paid for repair and maintenance services during the warranty period. The Tribunal found that such services enriched the value of goods and were integral to the manufacture of final products. The earlier decision denying credit was deemed per incuriam, as it disregarded relevant precedents and statutory provisions. The imposition of penalty and interest was considered unjustified, and the order of the Commissioner (Appeals) was set aside. Case-Laws Central Excise Mon, 23 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411385