CENVAT Credit Valid for Warranty Services: Tribunal's Earlier Decision Deemed Per Incuriam, Clarifies 'Means' Clause Interpretation.

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....CENVAT Credit - meaning of input services pre and post 01.04.2011 - When CENVAT credit was sought to be justified by the appellant under the ‘means’ clause, for which reliance was placed on the earlier decisions of the Tribunal, there was no necessity to examine whether it can be justified under the ‘includes’ clause or ‘excludes’ clause of the definition. The decision rendered by the Tribunal on 24.11.2017 is, therefore, clearly per incuriam. - The appellant correctly availed CENVAT credit on the amount of service tax paid for the services provided by the dealers to the customers on behalf of the appellant for fulfilling the warranty obligations of the appellant - AT....