2015 (1) TMI 181

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....for the Respondent. ORDER This application filed by the appellant seeks waiver and stay against the adjudged dues including an amount of over Rs. 1.6 crores being the Cenvat credit denied to the appellant on "Warranty Service" for the period from April, 2008 to March, 2010. From the facts of the case, it appears that M/s. Videocon Industries Ltd. were providing 'warranty services' to the custome....

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.....), as also on Stay Order No. S/580/2012/EB/C-II, dated 29-2-2012 passed by the same Bench in the case of MIRC Electronics Ltd. v. Commissioner of Central Excise, Thane-I (Appeal No. E/1401/2011). We have also heard the learned Commissioner (AR) who refers to the definition of 'input service' and submits that the appellant cannot claim Cenvat credit on warranty services which were provided to thei....