Supreme Court · 2018 INSC 96 · Decided 5 February 2018
Commissioner of Customs Central Excise and Service Tax, Guntur v. M/S. the Andhra Sugars LTD.
- Court
- Supreme Court of India
- Citation
- 2018 INSC 96 · [2018] 1 S.C.R. 435
- Case number
- CIVIL APPEAL No. 11711/2016
- Decided
- 5 February 2018
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Cenvat Credit Rules, 2004 - r. 2(l) - Cenvat Credit - Input services - Place of removal - Assessee took credit of input services namely service tax paid on transportation charges upto the place of customers - Admissibility - Held: As per the definition used by the manufacturer of clearance of final products 'from the place of removal' to the warehouse or customer's place etc., was exigible for Cenvat Credit - It cannot be said that the outward transportation provided beyond the place of removal is not eligible for input
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