2009 (4) TMI 798

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....i S.K. Bhaskar, DR, for the Respondent. ORDER Learned Advocate submits that the applicants are registered with the Service Tax authorities under the category of "Maintenance & Repair Service". He submits that the applicants entered into a contract with M/s. Hindustan Zinc Ltd. for maintenance of power plant. They paid tax on maintenance and operation and on the entire contract amount. He als....

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....tax was paid, therefore, there is no scope for denial of credit. 2. Learned D.R. reiterates the order of the Commissioner (Appeals). He submits that input service used in the operation of the contract cannot be utilized for the maintenance and repair. He further submits that they paid service tax on maintenance and repair and, therefore, they are not eligible for input service credit on operati....