CENVAT Credit Approved for Warranty Services as Input Services Without Inclusion in Central Excise Assessable Value.

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....CENVAT Credit - input services - Warranty Services - whether warranty services are part of the manufacturing and sale activity as they are required for the purpose of ensuring sale of the goods or not? - there is no requirement in the definition of Input Service that the value is to be included in the assessable value for the purpose of Central Excise before the credit can be allowed - Credit allowed - AT....