2015 (10) TMI 2589

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..... 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 by the appellant - ap .....

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..... The appellant is a registered dealer under Central Excise and is a manufacturer of Excavators, Backhoe Loader and Skid Steer falling under chapter sub-heading number 8429 of the schedule to the Central Excise Tariff Act, 1985. In the course of audit, it was observed that the appellants were taking credit of service tax paid by the different service Centres of the dealers and the same appears to be .....

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..... the warranty period. The Revenue is of the view that as the warranty service has been provided after sale of the equipments, therefore, the appellant is not entitled to input service credit. 4. The issue has been settled by this Tribunal in the case of Commissioner of Central Excise, Vadodara II Vs. Danke Products 2009 (16) STR 576 (Tri.-Ahmd.) wherein it has been held that repair and maintena .....

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