Cenvat credit eligible on warranty service via third party on FOC basis

Johnson Controls Hitachi Air Conditioning India Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) CENVAT credit is available on the amount of service tax paid for the services provided by the dealers to the customers on behalf of the appellant for fulfilling the warranty obligations of the appellant. Facts- The issue involved in the present case is that whether the appellant is entitled for cenvat credit of services provided by them to the third party on free of cost basis. Conclusion- Held that the issue is no longer res-integra as in the appellants’ own case, Tribunal has held that the afte...