2009 (9) TMI 722

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....sar Chand, DR, for the Respondent. ORDER The precise question involved in this appeal is whether the appellant is entitled to the input credit towards Service Tax on coal handling charges of GTA services while discharging Service Tax liability for the service provided in terms of agreement dated 1-10-04. Ld. Counsel Shri R.G. Seth submits that the appellant having expertise to maintain therm....

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....at credit. Therefore pre-deposit may be dispensed during pendency of appeal. 3. Ld. DR Shri Sansar Chand submits that the appellant is only a repair contractor for which the coal handling and GTA service are immaterial. Therefore ld. Commissioner has rightly passed the order upholding the adjudication. 4. Heard both sides and perused the relevant documents connected to this appeal. Purport o....