2015 (5) TMI 1083

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..... een held that repair and maintenance of transformers during warranty period is an activity of relating to sale of goods - 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 - appeal allowed - decided in favor of appellant. - Appeal No.E/50525/2014, E/59030-59031//2013 - FIN .....

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..... d input service credit on the service charges paid to the dealers by the appellant during the warrant 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 CCE, Vadodara-II vs. Danke Products-2009 (16) STR 576 .....

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