2016 (12) TMI 771

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....oner (AR), for Respondent Per: Anil G. Shakkarwar The present appeal is filed by the appellant, M/s Terex Equipments P Ltd., against Order-in-Appeal No. NOI/EXCUS/000/APPL/87/2014 dated 29/04/2014 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2. Brief facts of the case are that the appellant are manufacturer of Excavators, Backhoe Loader & Skid Steer. It was observed by t....

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....h Order-in-Appeal No. NOI/EXCUS/000/APPL/87/2014 dated 29/04/2014, wherein the ld. Commissioner (Appeals) upheld the Order-in-Original dated 12-12-2013. Aggrieved by the said Order-in-Appeal No. NOI/EXCUS/000/APPL/87/2014 dated 29/04/2014, the appellant is before this Tribunal. 3. Heard the ld. Counsel who has submitted the Final Order No. 70050-70051/2015 in Appeal No. E/55043 & 54429/2014 passe....

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....dealers were repairing equipment and charging repair charges from the appellant. The appellant has been denied input service credit on the service charges paid to the dealers by the appellant during the warranty period. The Revenue is of the view that as the warranty service has been provided after sale of the equipments, therefore, the appellant is not entitled to input service credit. 4. The is....