2017 (11) TMI 1481

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....Excise Tariff Act, 1985. They are availing Cenvat credit of duty paid on inputs, capital goods and service tax paid on input service. 2. The final products are sold through appellant's dealers. During the period of warranty, after sales service and repairs are carried-out by the dealers, on behalf of the appellant and such charges along with service tax paid are reimbursed to the dealers. The service tax paid in these cases were availed as Cenvat credit on input service. During the period under dispute, the department was of the view that after sales service, such as repairs, during warranty period do not qualify as input services and hence, after issue of SCN, the Cenvat credit amounting to Rs. 70,86,410/- was denied by the adjudicating a....

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....e for providing an output service; or (ii) Used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products up to the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, pronouncement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods ....