9911796707
TMI Blog2019 (3) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... two decisions of the Tribunal M/S. CARRIER AIRCONDITIONING & REFRIGERATION LTD. VERSUS CCE, GURGAON [2016 (3) TMI 124 - CESTAT NEW DELHI] and M/S. IFB INDUSTRIES LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, CHANDIGARH [2018 (1) TMI 429 - CESTAT CHANDIGARH] to the facts and circumstances of the case. The only contention raised is that the said decisions have not attained finality in litigati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obody 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 present appeal is as to whether the respondents, who are registered with the Service Tax Department under the category of Management, Maintenance Repairs Services has irregularly availed Cenvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut 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 these services as well as the value of parts which could be changed if covered under warranty, is included in the initial cost of the goods sold by the Party and on this Central Excise duty has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 that the appellant has correctly availed Cenvat credit on input services in question. Therefore, I find the credit on inputs/input services used for providing taxable serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. 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 decisions relied upon by Commissioner in his impugned order, cannot be faulted upon. Accordingly, Revenue s appeal lacks merits and is rejected. (Pronounced in Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
