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TMI Blog2023 (3) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... e charges from the customer which is the service during the warranty period is provided free of cost therefore, the cost of such service stand included in the transaction value of the excisable goods sold by the respondent. Rule 2(l) particularly in the inclusion clause covers the activities relating to business therefore, the said service during warranty period also clearly falls under the category of activities relating to business . This identical issue has been considered by this tribunal in the case of Leroy Somer India Pvt. Ltd [ 2015 (10) TMI 1025 - CESTAT NEW DELHI ] wherein, the tribunal has held that appellant is entitled to take Cenvat credit on repairs and maintenance provided by services provider during the period of war ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the after sale service during warranty period is included in the term in or in relation to manufacture of excisable goods . The value of such service has been included in the transaction value of the pumps sold by the respondent on which excise duty was discharged. He submits that in this fact firstly, the service was used in or in relation to manufacture of final product secondly, even if there is any demand, the service is clearly covered under the inclusion clause of service related to business activity therefore, on both the count the respondent are entitle for the cenvat credit. He placed reliance on the following judgments:- RAMALA SAHKARI CHINI MILLS LTD.- 2010 (260) ELT 321 (SC) RELIANCE INDUSTRIES LTD.- 2022 (260) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business . This identical issue has been considered by this tribunal in the case of Leroy Somer India Pvt. Ltd (supra) wherein, the tribunal has passed the following order :- 7. In this case the short issue involved is that whether the appellant is entitled to take Cenvat credit on repairs and maintenance services provided by the service provider on behalf of the appellant to the buyers during the period of warranty or not. As from the facts it is not the case of valuation, therefore, arguments advances by the Id. AR is turned down. Further, find that there is a concrete decision on GTA service whether assessee is entitled to take Cenvat credit or not by the various High Courts and fortunately none of the Hon'ble High Court is juri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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