Court grants Cenvat credit for various services, overturns denial.

The court allowed the appeal, granting Cenvat credit on LC charges, banking charges, telephone & fax services, postage and courier services, and insurance services. The judge relied on legal precedents and decisions to determine that all the denied services qualified as admissible input services, overturning the denial of Cenvat credit and setting aside the impugned order.

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Issues:
Appeal against denial of Cenvat credit on various services including LC charges, banking charges, telephone & fax services, postage and courier services, and insurance services.

LC charges and banking charges:
The appellant claimed Cenvat credit on LC charges and banking charges, arguing they fall within the definition of input service. The appellant cited a Tribunal decision supporting their claim. The judge reviewed the decision and allowed the Cenvat credit on LC charges and banking charges, following the precedent set by the Coordinate Bench.

Telephone & Fax services:
The appellant used telephone and fax services at their offices for business activities. Citing a relevant case, the judge ruled in favor of the appellant, allowing the Cenvat credit on telephone and fax services based on the precedent established in the Semco Electric Pvt. Ltd. case.

Postage and courier services:
The appellant utilized postage and courier services for business communication. The judge referred to a case upheld by the Gujarat High Court, where Cenvat credit on such services was allowed. Consequently, the judge permitted the Cenvat credit on postage and courier services, considering the settled nature of the issue.

Insurance services:
The appellant availed insurance services for employees and property. Citing a Tribunal decision, the judge noted that the issue of Cenvat credit on insurance services was settled in favor of the appellants. Following this, the judge allowed the benefit of Cenvat credit on insurance services, stating that all the disallowed services qualify as admissible input services.

In conclusion, the judge set aside the impugned order and allowed the appeal, determining that all the services for which Cenvat credit was denied are eligible as admissible input services based on the established legal precedents and definitions.

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