https://www.taxtmi.com/caselaws?id=446917 CESTAT Chandigarh allowed the appeal regarding CENVAT credit for input services related to after-sales services. The department denied credit claiming such services were not used in relation to manufacture and thus not covered under Rule 2(l) of CCR, 2004. The Tribunal, following precedent in JCB India Ltd., held that repair and maintenance services during warranty period fall within the definition of input service. The appellant was entitled to CENVAT credit on service tax paid for dealer-provided services fulfilling warranty obligations. The impugned order was set aside. en-us Wed, 13 Dec 2023 00:00:00 +0530 Thu, 14 Dec 2023 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446917 CESTAT Chandigarh allowed the appeal regarding CENVAT credit for input services related to after-sales services. The department denied credit claiming such services were not used in relation to manufacture and thus not covered under Rule 2(l) of CCR, 2004. The Tribunal, following precedent in JCB India Ltd., held that repair and maintenance services during warranty period fall within the definition of input service. The appellant was entitled to CENVAT credit on service tax paid for dealer-provided services fulfilling warranty obligations. The impugned order was set aside. Case-Laws Central Excise Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446917