https://www.taxtmi.com/caselaws?id=76410 The appellant contested the eligibility of input-service credit on charges from an operation and maintenance contract. The Tribunal found that the Department incorrectly treated the entire service as a composite one, resulting in improper taxation. Relying on precedent, the Tribunal ruled in favor of the appellant, emphasizing that once a service is deemed composite, it cannot be separated for credit purposes. The impugned order was deemed unsustainable, and the appeal was allowed, granting relief to the appellant. The judgment underscored the importance of consistent tax treatment and credit allowance for services under specific contracts. en-us Thu, 24 Sep 2009 00:00:00 +0530 Thu, 24 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76410 The appellant contested the eligibility of input-service credit on charges from an operation and maintenance contract. The Tribunal found that the Department incorrectly treated the entire service as a composite one, resulting in improper taxation. Relying on precedent, the Tribunal ruled in favor of the appellant, emphasizing that once a service is deemed composite, it cannot be separated for credit purposes. The impugned order was deemed unsustainable, and the appeal was allowed, granting relief to the appellant. The judgment underscored the importance of consistent tax treatment and credit allowance for services under specific contracts. Case-Laws Service Tax Thu, 24 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76410