CENVAT Credit on free warranty service provided via dealer duly available to manufacturer

JCB India Ltd. Vs CCE (CESTAT Chandigarh) CESTAT Chandigarh held that CENVAT Credit on warranty service provided free of cost during the warranty period through third parties dealer cannot be denied to the manufacturer. Facts- The appellant is engaged in manufacturing and selling of earth moving machineries. While selling, the appellant promises to provide ‘free services’ to its customers, during the warranty period of the machines sold. The appellant entered into a contractual relationship with its dealers, who are requested to provide the aforesaid free service to the customers, on behal...