2018 (1) TMI 429

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....acts of the case are that appellant is a manufacturer of various types of electric appliances and they are selling the same through their various branches and the condition of sale is that, during the warranty period, the appellant shall provide service of Repair and Maintenance free of cost for the agreed period. Revenue is of the view that free warranty service of Repair and Maintenance is an exempted service therefore, for the impugned period i.e. 2006-07 and 2007-08, Cenvat credit attributable to free service of Repair and Maintenance is sought to be denied to the appellant on various input services and inputs. Consequently, show cause notice was issued to the appellant which was adjudicated and converted into impugned order denying the....

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....he adjudicating authority himself has allowed the Cenvat credit to them on the said activity and the said order has not been challenged by the Revenue and therefore, the Revenue cannot take two contrary views on the same issue in the case of same assessee. In that circumstance also the demand is not sustainable. He also submitted that in their own case, this Tribunal vide Final Order No. A/56363/2016 dated 23.12.2016 has allowed the Cenvat credit to the appellant therefore, the appellant is entitled to avail cenvat credit. 4. On the other hand, ld. AR reiterates the findings of the impugned order and submits that service of Repair and Maintenance during the period of warranty, free of cost is an exempted service as no money is recovered by....