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TMI Blog2015 (10) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... ity relating to the business. Admittedly, if appellant does not provide the services the customers is not able to do the business. Therefore, these services are apparently availed by the appellant as the activity relating to the business. Consequently, I hold that appellant is entitled to take Cenvat credit on repairs and maintenance provided by services provider during the period of warranty on behalf of the appellant. - Decided in favour of assessee. - ST/55730/2013-ST(SM) - Final Order No. A/51208/2015-ST(SM)(BR) - Dated:- 26-3-2015 - Shri Ashok Jindal, Member (J) Shri K.K. Gupta, Advocate, for the Appellant. Ms. Ranjana Jha, DR, for the Respondent. ORDER The appellant is in appeal against the impugned order denying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt submits that as it is the condition of sale that appellant shall provide free services during the warranty and for providing that services the appellant has appointed service provider on their behalf. Therefore, appellant is entitled to take Cenvat credit on the services taken by the services provider. To support his contention he relied on the decision in the case of CCE, Nashik v. Mahindra Mahindra Ltd. - 2012 (28) S.T.R. 382 (Tri.-Mumbai) and Telco Construction Equipment Co. Ltd. v. CCE, Belgaum - 2013 (32) S.T.R. (482) (Tri.-Bang.). 5. On the other hand ld. AR oppose the contention of the ld. Counsel and submits that in the case of Danke Products this Tribunal has relied on the decision in the case of ABB Ltd. Although the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Hon ble High Court was that whether the services availed after transportation of goods after manufacturing is entitled to take Cenvat credit or not and whether Cenvat credit is available upto the place of removal or not. In this case, appellant has sold alternators under warranty. During the warranty period, appellant is duty bound to provide free services to the buyers of alternator. For that, appellant has appointed services providers. Therefore, services provided by the services provider is a condition of sell and covered by the definition of Rule 2 of the Cenvat Credit Rules, 2004 under any activity relating to the business. Admittedly, if appellant does not provide the services the customers is not able to do the business. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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