2020 (12) TMI 1172

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....ndent : Shri.Vinod Lukose, Assistant Commissioner (AR) ORDER RAJU These appeals have been filed by M/s. Power Build Ltd. against denial of Cenvat Credit on services availed for providing Warranty Services to their clients. 2. Learned Counsel for the appellants relied on the decisions in support of his claim. He argued that the Warranty Services are part of the manufacturing and sale activity a....

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.... is factually wrong since the supply of parts and components during the warranty claim definitely relates and has nexus with to the manufacturing activity of the appellant. At the time of adjudication, the original authority has given a go by to this allegation raised in show cause notice and has rejected the credit raising a new allegation stating that the credit is not eligible as the input serv....

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....elf. It is not necessary that all input services should be availed within the factory itself. The restriction in respect of inputs does not apply to input services. The Hon'ble High Court in the case of M/s. Deepak Fertilizers & Petro-chemicals Corporation Ltd., reported in 2013 (32) S.T.R. 532 (Bom.) has held that it is not necessary that the input services should be availed inside the factory it....

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....om the above, the appellate authority has viewed the problem from angle, when he observed as under: 4.5 Assuming, though not admitting, for the sake of argument that the services have been provided by M/s. Danke Electricals to M/s. GEB on behalf of the appellants, then the services would be appropriately classifiable as Business Auxiliary Services covered under clause (iii) [ any customer care s....