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TMI Blog2020 (12) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No.12492 of 2019 With Excise Appeal No.12984 of 2019 - Final Order No. A/11296-11297/2020 - Dated:- 12-11-2020 - Hon'ble Member (Technical), Mr. Raju For the Appellant : Shri Mrugesh Pandya, Advocate For the Respondent : Shri.Vinod Lukose, Assistant Commissioner (AR) ORDER RAJU These appeals have been filed by M/s. Power Build Ltd. against denial of Cenvat Credit on services availed for providing Warranty Services to their clients. 2. Learned Counsel for the appellants relied on the decisions in support of his claim. He argued that the Warranty Services are part of the manufacturing and sale activity as they are required for the purpose of ensuring sale of the goods. 3. Learned Authorized Represen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the said decision is applicable to the facts of this case. The input services in the nature of repair and maintenance are in connection with supply of parts during the warranty period. These are not services which are connected with outward transportation of goods. All input services listed in the definition under Rule 2(l) of Cenvat Credit Rules are not restricted to be availed within the factory itself. It is not necessary that all input services should be availed within the factory itself. The restriction in respect of inputs does not apply to input services. The Hon ble High Court in the case of M/s. Deepak Fertilizers Petro-chemicals Corporation Ltd., reported in 2013 (32) S.T.R. 532 (Bom.) has held that it is not necessary that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services/repairs during warranty period are an obligation of the manufacturer of goods and in a situation, as in the presentcase, where the said service is rendered by a third party (in this case by M/s. Danke Electricals) on behalf of the manufacturer, then also the said services- Business Auxiliary Service- would be covered with the definition of input service for the appellants. 6. I find that it is the Warranty Service which implies that the value is already included in the sale price of the goods. Moreover, there is no requirement in the definition of Input Service that the value is to be included in the assessable value for the purpose of Central Excise before the credit can be allowed. There is no such restriction in the definit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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