Case Law Details
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 after sales services is the central pillar of the appellant’s promotional strategy towards sale of its final products, since these services augment the value of final products and thus, become important considerations for the customers while purchasing such products.
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