https://www.taxtmi.com/caselaws?id=439777 The Tribunal ruled in favor of the appellant, determining that the after-sale services provided by Authorized Engineers qualify as input services. They held that the warranty charges are included in the transaction value of the final product, making them eligible for Cenvat credit. Additionally, the Tribunal found that the extended period of limitation under Section 11A was wrongly invoked as there was no deliberate suppression of facts by the appellant. As a result, the original order was set aside, and the appeal was allowed. en-us Fri, 30 Jun 2023 00:00:00 +0530 Sat, 01 Jul 2023 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439777 The Tribunal ruled in favor of the appellant, determining that the after-sale services provided by Authorized Engineers qualify as input services. They held that the warranty charges are included in the transaction value of the final product, making them eligible for Cenvat credit. Additionally, the Tribunal found that the extended period of limitation under Section 11A was wrongly invoked as there was no deliberate suppression of facts by the appellant. As a result, the original order was set aside, and the appeal was allowed. Case-Laws Central Excise Fri, 30 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439777