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TMI Blog2016 (12) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... HMEDABAD] wherein it has been held that repair and maintenance of transformers during warranty period is an activity of relating to sale of goods. Therefore, relying on the decision of the Tribunal in the case of Danke Products, I hold that the appellant is entitled for input service credit on repair charges paid to the dealers by the appellant as the same is an activity relating to sale of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared to Revenue that the warranty provided by dealers is not input service for the manufacturer of above stated goods and therefore, Service Tax paid on warranty by providers was not admissible to the appellant as input service credit under Cenvat Credit Rules, 2004. Therefore, the appellant were issued with a Show Cause Notice dated 07-03-2013, for recovery of Cenvat credit of ₹ 33,344/- f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s supported both impugned Order-in-Original Order-in-Appeal. 4. I find that the said Final Order No. 70050-70051/2015 of Appeal No. E/55043 54429/2014 passed by this Tribunal, issued in respect of the appellant is squarely applicable in the present case. The relevant para is quoted herein below:- 4. As the issue in the present appeal is the same and the parties are also of the same, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, Vodadara II Vs. Danke Products - 2009 (16) STR 576 (Tri.-Ahmd.) wherein it has been held that repair and maintenance of transformers during warranty period is an activity of relating to sale of goods. Therefore, relying on the decision of the Tribunal in the case of Danke Products (supra) , I hold that the appellant is entitled for input service credit on repair charges paid to the dealers b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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