Cenvat Credit eligible on Repair & Maintenance services during Warranty Period

C.C.E. & S.T.-Rajkot Vs Falcon Pumps Private Limited (CESTAT Ahmedabad) CESTAT find that the service on which the respondent have taken the cenvat credit is provided in the nature of Repair & Maintenance of the excisable goods i.e. pumps sold by the respondent during the warranty period. It is also observed that the policy of free servicing during warranty period is not under dispute. The respondent is not collecting the service 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 tr...