CENVAT Credit cannot be denied on Free Warranty Service through Third Parties: CESTAT [Read Order]

CENVAT credit - free warranty service - CESTAT - taxscan

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that Central Value Added Tax (CENVAT) credit cannot be denied on free warranty service through third parties. The appellant, Johnson Controls Hitachi Air Conditioning India Limited is a manufacturer of air conditioners and was also providing the service of “repairing and maintenance” of…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader