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SC on Cenvat Credit on GTA service availed for transport of goods from place of removal to buyer’s premises
Case Law Details
- Case Name
- Commissioner Of Central Excise Vs. Ultra Tech Cement Ltd. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Commissioner Of Central Excise Vs. Ultra Tech Cement Ltd. (Supreme Court of India)
The core issue involved in the present case is with regard to the admissibility or otherwise of the Cenvat Credit on Goods Transport Agency service availed for transport of goods from the place of removal to buyer’s premises. This issue has arisen in the following factual background:
The respondent M/s. Ultratech Cement Ltd. (hereinafter referred to as the ‘assessee’) is involved in packing and clearing/forwarding of cement classifiable under Chapter sub heading 25232910 of Central Excise...
Decision of SC for Ultra-tech Cement pertains to period prior to 01.04.2008 when the definition of place of removal was ‘From Place of Removal’ which is modified wef 1.4.08 and later it reads as ‘Upto the place of removal’ therefore, if an assessee fulfills all the three conditions of FOR Term and the disputed period pertain to post 01.04.2008, credit of input service on outward freight would be eligible. The judgement of SC in case of Ultra-tech Cement is irrelevant in this case.