2016 (11) TMI 1644

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Full Text of the Document

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...., for the Respondent. ORDER There is no dispute by both sides that the cost of warranty is not included in the cost of manufacture, being verifiable from Para 6.3.1 of the adjudication order. What that appellant submits today is that the warranty service provided on behalf of appellant by the dealers have suffered service tax which was paid by the appellant and such tax is claimed as Cenvat cred....