https://www.taxtmi.com/caselaws?id=449288 The dominant issues were whether barge-related activity undertaken within the port area was classifiable as "port service" for service tax purposes, and whether Cenvat credit was wrongly availed on inputs used for repair and manufacture of barges. Upholding the Tribunal's determination, the SC accepted that the impugned services, though rendered within the port area during the relevant period, did not fall within the taxable category of "port service," and that the inputs had sufficient nexus with eligible repair/manufacture activity to permit Cenvat credit. No ground for interference was made out, and the appeal was dismissed. en-us Tue, 23 Jan 2024 00:00:00 +0530 Mon, 22 Dec 2025 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449288 The dominant issues were whether barge-related activity undertaken within the port area was classifiable as "port service" for service tax purposes, and whether Cenvat credit was wrongly availed on inputs used for repair and manufacture of barges. Upholding the Tribunal's determination, the SC accepted that the impugned services, though rendered within the port area during the relevant period, did not fall within the taxable category of "port service," and that the inputs had sufficient nexus with eligible repair/manufacture activity to permit Cenvat credit. No ground for interference was made out, and the appeal was dismissed. Case-Laws Service Tax Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449288