TMI Blog2013 (6) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax in respect of installation and commissioning of the plant. In the present case, different activities are undertaken by the applicants under a different agreements and the dispute is in respect of the credit which was availed in respect of installation and commissioning of the plant under a different contract and the applicants want to utilize that credit towards payment of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions, which is on record, show that the applicants undertake the repair and maintenance of the oxygen plant and are paying appropriate service tax in this regard. 4. The applicants availed credit in respect of the service tax paid on the taxable services which are used in or in relation to the installation and commissioning of the plant which is under a different contract. Revenue wants to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut to Ispat Industries Ltd. and Ispat Industries Ltd has availed the credit. Thereafter, Ispat Industries Ltd. entered into a contract with the applicants for installation and commissioning of the plant. After installation and commissioning of the plant, another agreement was entered into which is in respect of operation and maintenance of the plant. The applicants are paying appropriate service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived during installation and commissioning of the plant which is under a different agreement. We find that in case the installation and commissioning of the plant was done by a different party, then the assessee who undertakes the operation and maintenance and activity cannot take credit inrespect of service tax in respect of installation and commissioning of the plant. In the present case, diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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