CENVAT credit on warranty services eligible as such service are in relation to manufacture

Delta Electronics India Pvt Ltd Vs Commissioner of C.G.ST (CESTAT Hyderabad) CESTAT Hyderabad held that the services provided to fulfil warranty obligation would be eligible as input services being a service in relation to manufacture. Further, also the warranty charges were included in the assessable value of goods sold to the customers. Facts- The appellant is engaged in the manufacture of Telecom Power Solution, Uninterrupted Power System, Wind Power Generating System, Solar Power Generating System. During the course of audit for the period April 2014 to June 2017, a query was raised in res...