https://www.taxtmi.com/caselaws?id=35309 CESTAT held that repair and maintenance services provided during the warranty period for manufacture of electrical transformers qualify as "input services" under Rule 2(1) for Cenvat credit. Relying on a Larger Bench interpretation that "activities relating to business" are broadly encompassed, the tribunal agreed these services relate to the sale of goods and are relevant to the business; accordingly the assessee is entitled to Cenvat credit for service tax paid on such repair and maintenance. All appeals by the revenue were rejected. en-us Tue, 21 Jul 2009 00:00:00 +0530 Tue, 11 Nov 2025 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35309 CESTAT held that repair and maintenance services provided during the warranty period for manufacture of electrical transformers qualify as "input services" under Rule 2(1) for Cenvat credit. Relying on a Larger Bench interpretation that "activities relating to business" are broadly encompassed, the tribunal agreed these services relate to the sale of goods and are relevant to the business; accordingly the assessee is entitled to Cenvat credit for service tax paid on such repair and maintenance. All appeals by the revenue were rejected. Case-Laws Service Tax Tue, 21 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35309