2009 (9) TMI 417

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..... nts. By letter dated 19-5-2009, the appellants requested to decide the matter in their absence. It is stated that on the identical issue for the earlier period, the Tribunal vide Final Order Nos. 1096-1097 of 2009-SM (BR), dated 13-8-2009 allowed their appeal. 2. Heard ld. SDR on behalf of the revenue. 3. After hearing the ld. SDR and on perusal of the records, I find that the appellant entered .....

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..... edit only in respect of maintenance and not for the operational purposes. The contention of the appellant is that they paid service tax on all the contractual amount under repair and maintenance. Thus, it is evident that the appellant paid service tax on the entire contractual amount. The fact is that the Department while calculating the tax on the repair and maintenance treated the repair and mai .....

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..... unt including the amount towards plant operation. In view of this, 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. In view of this, having treated the appellant's activity is o .....

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