2015 (10) TMI 1025

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....ant. Ms. Ranjana Jha, DR, for the Respondent. ORDER The appellant is in appeal against the impugned order denying Cenvat credit availed by the appellant for repairs and maintenance services of the goods sold by them during the period of warranty. 2. The facts of the case are that the appellants is manufacturer of alternator and selling them to their buyer giving the guarantee that....

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..... Danke Products - 2009 (16) S.T.R. 576 (Tri.-Ahmd.) which has been appealed against by the Revenue in the case of Dankey & ABB Ltd. v. CCE - 2009 (15) S.T.R. 23 (Tri.-LB) of this Tribunal. The said order was appealed against by this Revenue before the ld. Commissioner (A) who set aside the order. Consequently, the Cenvat credit was denied to the appellant. Therefore, appellant is before me. 4.....

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.... has been affirmed by the Hon'ble High Court of Karnataka and same has been discussed by the Hon'ble High Court of Karnataka in the case of Vesuvious India Ltd. v. CCE, Kolkata - 2014 (34) S.T.R. 26 (Cal.) wherein the decision of ABB Ltd. - 2011 (23) S.T.R. 97 (Kar.). High Court of Karnataka was distinguished and it was held that on GTA services the said services is post manufacturing of the servi....

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....urisdictional High Court who have dealt the issue which is placed before me. Therefore, I am not relying on the High Court's decision in the case of Vesuvious India Ltd., ABB Ltd. and Danke Products (supra). Moreover, the facts of those case are for availment of Cenvat credit on GTA services and issue before the Hon'ble High Court was that whether the services availed after transportation of goods....