Cenvat Credit Allowable on Warranty Services when Included in Assessable Value of Final Product: CESTAT [Read Order]

Cenvat Credit Allowable on Warranty Services - Included in Assessable Value of Final Product - CESTAT - TAXSCAN

The Hyderabad Bench of the Customs, Excised and Service Tax Appellate Tribunal (CESTAT), observed that cenvat credit is allowable on warranty services when included in assessable value of the final product. The appellant, M/s. Delta Electronics India Pvt Ltd is engaged in the manufacture of Telecom Power Solution, Uninterrupted Power System, Wind Power Generating System,…

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