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TMI Blog2019 (9) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... ll as the appellant, who supply the parts and accessories have included the warranty charges in the assessable value, while discharging the excise duty - Thus, the appellant being a person, who supplies the parts and components to the original vehicle manufactures does not fall within the exclusion clause. Credit allowed - appeal allowed - decided in favor of appellant. - E/40647/2019 - FINAL ORDER NO. 41032/2019 - Dated:- 19-8-2019 - Hon ble Smt. Sulekha Beevi C.S, Member (Judicial) For the Appellant: Shri N. Ramasamy, Cons. For the Respondent: Ms. T. Ushadevi, DC (AR) ORDER Brief facts are that the appellants are manufacturers of motor vehicle parts and access ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of warranty claims in the assessable value and discharged excise duty on the same. Further, there is no restriction that the input services in the nature of Repair and Maintenance Services has to be provided inside the factory of the appellant. He relied upon the decision of the Tribunal in the case of M/s. Elgi Equipments Ltd., Vs Commissioner of Central Excise, Coimbatore reported in 2017 (51) S.T.R.457 (Tri.-Chennai) to support his contentions. 3. The learned Authorised Representative for Revenue Ms. T. Ushadevi, DC (AR) reiterated the findings in the impugned order. She submitted that the Warranty Services have been provided outside the place of removal. For these reasons, the credit has been rightly denied by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the service tax paid on such repair and maintenance done during the warranty period. 6. In the show-cause notice, the sole allegation is that credit is ineligible since the input services do not have nexus with the manufacturing activity. Such an allegation is factually wrong since the supply of parts and components during the warranty claim definitely relates and has nexus with to the manufacturing activity of the appellant. At the time of adjudication, the original authority has given a go by to this allegation raised in show-cause notice and has rejected the credit raising a new allegation stating that the credit is not eligible as the input services have been availed outside the place of removal. The authorities below ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow as under: The clause as amended w.e.f 1.7.2012 is as follows; (BA) Service of general insurance business servicing repair and maintenance, in so far as, they relate to motor vehicle which is not a capital good, except when used by (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person (b) an insurance company in respect of a motor vehicle insured or reinsured by such person; or From the said exclusion clause, it is seen that credit will be eligible if the said services are used by a manufacturer of motor vehicle. In the present case, the appellant is a manufacture of parts and accessories. They supplied the parts and ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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