Appellants' Dealer Services Classified as Business Auxiliary Service; Qualifies as Input Service for Manufacturing with Warranty Benefits.

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....Cenvat credit - The service received by the Appellants from their dealers is Business Auxiliary Service which has to be treated as an input service for the Appellant used in or in relation to manufacture of their final products, as free warranty repair and maintenance during warranty period, has enriched the value of the goods. - AT....