2024 (2) TMI 439 - SCH - Service Tax

Barge work and repairs inside port area: not 'port service' for service tax; Cenvat credit on inputs allowed.

The dominant issues were whether barge-related activity undertaken within the port area was classifiable as 'port service' for service tax purposes, and ... Classification of services - port services or not - barge activity carried out by the Appellant - wrongful availment of Cenvat Credit by the Appellant or otherwise - It was held by CESTAT that the respective services in question rendered during the relevant period by the present appellant within the port area cannot be charged service tax under the category of ‘port service’ and it was also held that appellant is entitled for Cenvat credit on such inputs utilized for repairing and manufacture of barges - HELD THAT:- It is found that no case for interference has been made out - appeal dismissed. The Supreme Court of India dismissed the appeal after finding no grounds for interference. The delay was condoned. The respondent did not appear during the hearing.