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2009 (8) TMI 62 - AT - Service TaxCenvat Credit – Input Service - The appellant take Cenvat credit of the duty paid on the goods and input services, which is utilized towards payment of service tax on their output service. The Department, however, while treating their entire services consisting of operation and maintenance of the power plant as ‘repair and maintenance services’ and charging service tax on this basis on the gross amount being charged by the appellant for their services, seeks to deny Cenvat credit in respect of certain input services, which according to the Department, pertain only to the operation and not to maintenance – held that - having treated the appellant’s activity as one composite service, the Department cannot split it into plant operation and plant maintenance for the purpose of permitting Cenvat credit and deny Cenvat credit in respect of input goods and services used for plant operation – Cenvat credit allowed.
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