Cenvat credit on input services allowed where identical dispute had already been decided in the assessee's favour.

Cenvat credit on services including godown rent, loading, unloading, freight, painting and similar input services was treated as admissible where the same credit dispute for an earlier period had already been decided in the assessee's favour. The subsequent demand was examined on the same factual and legal footing, and the earlier ruling that these services qualified as input services was followed. On that basis, the credit was allowed and the impugned demand could not be sustained.

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Issues: Whether cenvat credit on services such as godown rent, loading, unloading, freight, painting and similar input services was admissible and whether the demand could be sustained in view of the earlier order in the assessee's own case.

Analysis: The impugned demand arose from a statement of demand issued after the earlier show cause notice. The same credit dispute for the earlier period had already been decided in the assessee's favour, and the earlier order had held the disputed services to be eligible input services. Following that decision, the present demand was examined on the same factual and legal footing.

Conclusion: The cenvat credit was held admissible and the impugned order was set aside in favour of the assessee.

Ratio Decidendi: Where an identical cenvat credit dispute on the same class of input services has already been decided in the assessee's own case, the subsequent demand on the same footing cannot be sustained and the credit is allowable.

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