CENVAT credit admissible for job worker and cargo handling services under settled availment and pure agent principles.

CENVAT credit was held admissible on service tax paid for job worker services because the issue had already been settled in favour of availment where the job worker had not taken exemption. Credit on cargo handling services was also held admissible because the invoice showed the service was received on the appellant's account and paid on its behalf, indicating a pure agent arrangement. The result was that credit on both categories of services was allowed.

---

---

Issues: Whether CENVAT credit was admissible on service tax paid on job worker services and cargo handling services.

Analysis: Credit on job worker services was held admissible as the issue had already been settled in favour of availment where the job worker had not taken the exemption. Credit on cargo handling services was also held admissible because the invoice showed that the service was received on account of the appellant and the amount was paid on its behalf, indicating a pure agent arrangement.

Conclusion: CENVAT credit on job worker services and cargo handling services was admissible.

---