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    <title>2022 (7) TMI 87 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, confirming the appellant&#039;s entitlement to Cenvat credit for services provided by dealers to customers for warranty obligations. The Tribunal emphasized that these services were integral to the appellant&#039;s promotional strategy and directly linked to the manufacture of final products, falling under the definition of &#039;input service.&#039; Precedents cited supported the appellant&#039;s position, rejecting the argument that a post-amendment change impacted eligibility. The impugned order was set aside, affirming the appellant&#039;s right to claim Cenvat credit for the services in question.</description>
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    <pubDate>Wed, 29 Jun 2022 00:00:00 +0530</pubDate>
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      <title>2022 (7) TMI 87 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=424532</link>
      <description>The Tribunal allowed the appeal, confirming the appellant&#039;s entitlement to Cenvat credit for services provided by dealers to customers for warranty obligations. The Tribunal emphasized that these services were integral to the appellant&#039;s promotional strategy and directly linked to the manufacture of final products, falling under the definition of &#039;input service.&#039; Precedents cited supported the appellant&#039;s position, rejecting the argument that a post-amendment change impacted eligibility. The impugned order was set aside, affirming the appellant&#039;s right to claim Cenvat credit for the services in question.</description>
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