Input Services for Clearance of Final Products upto Place of Removal are Eligible for CENVAT Credit

JSW Steel Ltd Vs Commissioner of Central Excise (CESTAT Mumbai) Introduction: The case of JSW Steel Ltd vs. Commissioner of Central Excise, decided by the CESTAT Mumbai, addresses an important issue related to the eligibility of CENVAT credit for services used in manufacturing and clearing final products. In this case, JSW Steel Ltd appealed against the disallowance of credit amounting to ₹6,79,48,192/- covering the period from 1st January 2005 to 31st March 2008. The appeal centered around the classification of services provided in connection with the transportation of finished products to ...