https://www.taxtmi.com/caselaws?id=420464 The Tribunal allowed the appeals, setting aside the demands and penalties imposed by the lower authorities. The Tribunal reaffirmed the appellants' entitlement to avail Cenvat Credit for services provided during the warranty period through third parties, based on a broad interpretation of "input service." The decision emphasized that such services are integral to the promotional strategy and linked to the sale of final products, justifying the availing of Cenvat Credit. The Tribunal also rejected the demand for interest on the wrongfully availed credit and overturned the imposition of penalties. en-us Thu, 31 Mar 2022 00:00:00 +0530 Mon, 04 Apr 2022 09:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420464 The Tribunal allowed the appeals, setting aside the demands and penalties imposed by the lower authorities. The Tribunal reaffirmed the appellants' entitlement to avail Cenvat Credit for services provided during the warranty period through third parties, based on a broad interpretation of "input service." The decision emphasized that such services are integral to the promotional strategy and linked to the sale of final products, justifying the availing of Cenvat Credit. The Tribunal also rejected the demand for interest on the wrongfully availed credit and overturned the imposition of penalties. Case-Laws Central Excise Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420464