2015 (6) TMI 988

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..... was held that repair and maintenance of the goods during the warranty period is an activity relating to sale of goods and such an activity would be covered by the definition of input services. To the same effect is another order of the Tribunal in the case of Gujarat Forging Ltd. Vs CCE [2014 (5) TMI 641 - CESTAT AHMEDABAD] wherein it stands held that inasmuch as the cost of warranty period i .....

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..... rvices 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 party M/s Alfa International, Cochin, who undertakes the said job on behalf of the appellant and raised invoices against him after payment of service tax. Such service tax paid by M/s Alfa International, Cochin stan .....

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