Cenvat credit on input services was upheld for business and manufacturing use after prior decisions settled the issue.

Cenvat credit was held admissible on disputed input services used in relation to manufacture and business, including port services, cargo handling services, customs house agent services, insurance services and courier services. The claim was examined in light of prior High Court and Tribunal decisions, and the issue was treated as settled in favour of the assessee. The denial of credit was therefore found unsustainable, and the input services were accepted as eligible for Cenvat credit.

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Issues: Whether Cenvat credit was admissible on the disputed input services used in relation to the manufacture and business of the appellant.

Analysis: The disputed services included port services, cargo handling services, customs house agent services, insurance services and courier services. The credit claim was examined against prior decisions of High Courts and the Tribunal, and the issue was treated as settled in favour of the appellant. On that basis, the impugned denial of credit was found unsustainable.

Conclusion: The Cenvat credit was admissible on the input services in question and the denial was not sustainable.

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