In Brief
Ultra Tech Cement Ltd. claimed Cenvat Credit on service tax paid for transporting cement from its factory to customers' premises. The Revenue denied the credit, arguing this transport fell outside the definition of 'input service'. The Supreme Court held that Cenvat Credit is available only for goods transport up to the place of removal (factory/warehouse), not beyond. The Court emphasized that a 2008 amendment changed the rule from 'from the place of removal' to 'upto the place of removal', terminating credit eligibility at removal point. Post-removal transportation is not an input service for manufacture. The appeal was allowed, restoring the Revenue's original order denying the credit.
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