https://www.taxtmi.com/caselaws?id=437326 The Tribunal ruled in favor of the appellant regarding the eligibility of CENVAT credit on 'repair and maintenance services' provided by dealers for warranty obligations. The repair and maintenance services were considered indirectly related to the manufacture of final products, falling under the definition of 'input service'. The Tribunal also found no justification for invoking the extended period of limitation, as the department failed to prove fraud or suppression. Consequently, the Tribunal set aside the orders, allowing the appellant's appeals with consequential relief. en-us Fri, 28 Apr 2023 00:00:00 +0530 Thu, 04 May 2023 09:17:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437326 The Tribunal ruled in favor of the appellant regarding the eligibility of CENVAT credit on 'repair and maintenance services' provided by dealers for warranty obligations. The repair and maintenance services were considered indirectly related to the manufacture of final products, falling under the definition of 'input service'. The Tribunal also found no justification for invoking the extended period of limitation, as the department failed to prove fraud or suppression. Consequently, the Tribunal set aside the orders, allowing the appellant's appeals with consequential relief. Case-Laws Central Excise Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437326