2019 (3) TMI 1282

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....eep Kumar Singh (Dy. Commr.) AR for Appellant Absent for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by the Commissioner of CGST & Central Excise, Lucknow, Revenue has filed the present appeal. Nobody appeared for the respondent. Accordingly, we have heard Shri Sandeep Kumar Singh learned A.R. appearing for the Revenue and have gone through the impugned o....

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.... very clear as to the admissibility of CENVAT credit in as much as the Cenvat credit shall not be allowed on such quantity of input used in or in relation to the manufacture of exempted goods or for provision of exempted services, or input services used in or in relation to the manufacture of exempted goods. In the instant case the Party is providing repair and maintenance service during warranty ....

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....L-CHD-2012 dated 30/11/2012 passed by Commissioner Appeals, Central Excise & Service Tax, Chandigarh in the case of Party and held: (i) Merely because the appellant is not charging any amount towards providing this service does not mean that the service is an exempted service. (ii) We hold that the appellant is providing taxable service of Repairs & Maintenance to the customers f....