High Court Rules CENVAT Credit Eligible for After-Sales Services in Vehicle Financing, Enhancing Vehicle Sales Promotion.

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....CENVAT Credit - input services - nexus with the output goods - expenses incurred in relation to after sales service - as long as services of TVSFS in relation to financing of the vehicles manufactured by the assessee promotes the sale of vehicles manufactured by the assessee, such service is taxable under Business Auxiliary Services. - Credit was rightly allowed - HC....