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TMI Blog2019 (3) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... r Appellant Absent for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by the Commissioner of CGST & Central Excise, Lucknow, Revenue has filed the present appeal. Nobody appeared for the respondent. Accordingly, we have heard Shri Sandeep Kumar Singh learned A.R. appearing for the Revenue and have gone through the impugned orders. 2. The issue involved in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T credit in as much as the Cenvat credit shall not be allowed on such quantity of input used in or in relation to the manufacture of exempted goods or for provision of exempted services, or input services used in or in relation to the manufacture of exempted goods. In the instant case the Party is providing repair and maintenance service during warranty period free of cost. In fact the value of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner Appeals, Central Excise & Service Tax, Chandigarh in the case of Party and held: (i) Merely because the appellant is not charging any amount towards providing this service does not mean that the service is an exempted service. (ii) We hold that the appellant is providing taxable service of Repairs & Maintenance to the customers free of cost during the period of warranty. (iii) We hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two decisions of the Tribunal to the facts and circumstances of the case. The only contention raised is that the said decisions have not attained finality in litigation. However, there is no reference to any appeal filed by the Revenue against the said decisions before the higher Appellate Forum or the stay of operation of the said decision. In such a scenario, the applicability of the said two d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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