https://www.taxtmi.com/caselaws?id=437622 The Tribunal allowed the appeal, setting aside the impugned order. It held that the appellant was entitled to Cenvat credit on service tax paid for after-sales services, as these were included in the assessable value of the vehicles. The Tribunal's decision was based on its previous rulings and the inclusive definition of "input service" under the Cenvat Credit Rules, 2004. The Tribunal did not explicitly address the extended period of limitation or the penalty, but its decision effectively nullified these aspects by allowing the credit. en-us Tue, 21 Feb 2023 00:00:00 +0530 Wed, 10 May 2023 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437622 The Tribunal allowed the appeal, setting aside the impugned order. It held that the appellant was entitled to Cenvat credit on service tax paid for after-sales services, as these were included in the assessable value of the vehicles. The Tribunal's decision was based on its previous rulings and the inclusive definition of "input service" under the Cenvat Credit Rules, 2004. The Tribunal did not explicitly address the extended period of limitation or the penalty, but its decision effectively nullified these aspects by allowing the credit. Case-Laws Central Excise Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437622