2009 (9) TMI 722

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..... s appeal is whether the appellant is entitled to the input credit towards Service Tax on coal handling charges of GTA services while discharging Service Tax liability for the service provided in terms of agreement dated 1-10-04. Ld. Counsel Shri R.G. Seth submits that the appellant having expertise to maintain thermal power projects had entered into an agreement with Hindustan Zinc Ltd. on 1-10-04 .....

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..... . DR Shri Sansar Chand submits that the appellant is only a repair contractor for which the coal handling and GTA service are immaterial. Therefore ld. Commissioner has rightly passed the order upholding the adjudication. 4. Heard both sides and perused the relevant documents connected to this appeal. Purport of the contract appears to be operation and repair maintenance contract for the power p .....

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