2015 (6) TMI 988

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..... Archana Wadhwa: After hearing both sides, I find that the appellant is a manufacturer of watches who also provides warranty period to their customers for repair of watches during the period of warranty. The said services are being provided by him free of cost to their customers. However, instead of providing the said services himself during the warranty period, he engaged the services of a third .....

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..... erein it stands held that inasmuch as the cost of warranty period is already included in the assessable value of the final product, the maintenance and repair services provided during the warranty period would be included in the definition of input services. Inasmuch as the issue stands decided by the above referred decisions of the Tribunal, I set aside the impugned order and allow the appeal wit .....

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