2014 (9) TMI 835 - AT - Central Excise

Cenvat Credit - input service credit - credit on after sales service tax charges paid by the dealer - Held that - issue is no more res integra and stands settled in the light of decision of the Tribunal in the case of CCE, Nashik vs. Mahindra and Mahindra Ltd. reported as 2012 (8) TMI 530 - CESTAT, MUMBAI wherein the Tribunal has in the similar circumstances, have confirmed after sales service expenses as a part of the assessable value , and held the assessee entitled to take input service credit - Decided in favour of assessee.

Summary

The appellate tribunal in New Delhi allowed the appellant to claim input service credit on after sales service tax charges, following a precedent set in a previous case. The appellant's appeal was allowed, and the impugned order was set aside.