In Brief
These consolidated civil appeals challenged a tribunal and high court decision allowing CENVAT (Central Value Added Tax) credit on goods transport services. The issue was whether manufacturers could claim tax credit for transporting final products from the factory (place of removal) to depots or customers. The Court upheld the tribunal's interpretation that 'input services' used for clearing final products 'from the place of removal' include transportation up to the first delivery point. The Court supported this by noting that a 2008 statutory amendment changed 'from' to 'upto', confirming the prior interpretation. All appeals were dismissed as lacking merit.
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