2008 (6) TMI 13

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....chis, JDR, for the respondent. [Order Per: Mrs. Archana Wadhwa, Member (Judicial)] - 1. The input credit of service tax of Rs.39,330/- stand denied to the appellant on the ground that the service tax paid on cell-phone, land-line, courier service cannot be held to be input service for the output service i.e. "maintenance and repairs" being provided by the appellant. 2. The appellant's contention....