TMI Blog2009 (8) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... cording 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. - 112-113 of 2009 (SM) - 1096-1097/2009-SM(BR)(PB) - Dated:- 13-8-2009 - Shri Rakesh Kumar, Member (Technical) Shri R.G. Seth, Advocate, for the appellant. Shri S.K. Bhaskar, Authorized Representative (DR), for the Respondent. [Order per Rakesh Kumar, Member (Technical)] - These two appeals have been filed against order-in-appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. It is on this basis that Cenvat credit amounting to Rs. 3,80,156/- (Rupees Three Lakh Eighty Thousand One Hundred Fifty Six) for period from April 2005 to September 2005 and credit amounting to Rs. 8,82,081/- (Rupees Eight Lakh Eighty Two Thousand and Eighty One) for the period from October 2005 to March 2006 was sought to be denied by the Department in respect of input services namely coal unloading services, GTA Services, Mobile Phones, Advertisement and Publicity, Equipment Rent, Vehicle Rent, Security Guard Services and Group Insurance. The Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been mentioned, the Department has treated both the activities as 'repair and maintenance' and on this basis, the service tax is being charged on the gross amount including the amount being charged for the plant operation, that when for the purpose of charging service tax, the entire activity is being treated as 'repair and maintenance' for the purpose of permitting the Cenvat credit, their activity cannot be split into for operation and maintenance and disallow the input credit in respect of the input goods and services for plant operation and that even the Commissioner (Appeals) has considered that all the disputed input services are the 'activities relating to business' and hence covered by the definition of inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
