2009 (4) TMI 798

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..... ondent. 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 also submits that the Revenue disallowe .....

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..... 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 operation service. 3. After hearing both sid .....

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