TaxTMI 
TaxTMI 
2012 (2) TMI 413
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....he input services as per the provisions of Cenvat Credit Rules, 2004. The period of dispute in this case is from April, 2005 to December, 2005. The appellants sell their products through a net work to dealers and the price charged by them includes the after-sale warranty. In order to provide free after-sale service to the customers during the warranty period, they have agreements with their dealers. The dealers against the coupons issued by the appellant, produced by the Appellant's, customers provided free after-sale service to them and issued the invoices/debit notes for those services to the appellant and paid Service Tax on the amount received from the Appellant. The point of dispute is as to whether after sale warranty services receive....
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....ppellant's customers are reimbursed by the appellant to the dealers and these charges are included in the price of the goods on which the Excise duty has been paid, that when the Excise duty has been paid on the price which includes the charges for after-sale warranty service, the Cenvat credit of Service Tax paid on the after-sale warranty services cannot be denied, that providing free after-sale service during certain warranty period is in the nature of sale promotion activity and is very much covered by the inclusive portion of the definition, of 'input service', that the Tribunal in the case of C.C.E., Vadodara-II v. Danke Products reported in 2009 (16) S.T.R. 576 (Tribunal-Ahmd.) has held that repair and maintenance of transformers dur....
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.... the submissions from both the sides and perused the records. The main ground for denial of Cenvat credit in respect of after-sale repair services during warranty period is that this service has been received after the removal of the goods from the place of removal of the goods and hence, the same is not covered by the definition of 'input service'. On going through the definition of 'input service' and especially the inclusive portion of the definition, we are of the prima facie view that this ground for denial of credit is not correct, as there are a number of services mentioned in the inclusive portion of the definition of 'input service' which cannot be linked with the removal of the goods. Moreover, it has not been denied by the Depart....