Input credit available on after sales service expenses if they form part of assessable value

CESTAT, MUMBAI BENCH Commissioner of Central Excise, Nashik versus Mahindra & Mahindra Ltd. Final Order Nos. A/388-389/2012-WZB/C-I (CSTB) APPEAL NOS. ST/43/2009 & E/1742/2010-MUM. MAY 2, 2012 ORDER Ashok Jindal, Judicial Member Heard both sides. 2. Brief facts of the case are as under. 2.1 Appeal No. ST/43/2009 has been filed by the Revenue against the order passed by the adjudicating authority holding that the assessee is entitled to take input service credit on after sales service provided by the dealer subject to the conditions that the service charges are include...