2014 (9) TMI 642 - HC - Service Tax

High Court has admitted the appeal on the substantial question of law (i) Whether the expenses incurred after sales service is an input service as defined in Rule 2(l) of the CENVAT Credit Rules, 2004? (ii) Whether the CESTAT was right in holding that if after sales service expenses are included in the assessable value, the assessee is entitled for input service credit on the expenses incurred on after sales charges?

Summary

The High Court of Bombay admitted the Appeals based on substantial questions of law regarding whether expenses for after sales service qualify as input service under CENVAT Credit Rules, 2004. The Respondent waived service.