https://www.taxtmi.com/caselaws?id=354696 The SC held that CENVAT credit on goods transport agency services for transporting final products from the manufacturer's premises to customers' premises was not admissible. The Court examined the validity of CBEC Circular No. 97/8/2007-ST dated August 23, 2007, which was issued before the amendment to Rule 2(l)(ii) of the CC Rules, 2004. The Court determined that the circular related to the unamended definition of "input service" and could not be applied to post-amendment cases, as this would violate Rule 2(l) of the Rules, 2004. The amendment brought about a total change in the definition, particularly regarding the scope of restriction "upto the place of removal." Since the circular did not address post-amendment conditions and applying it would be legally impermissible, the Court decided in favor of Revenue, denying CENVAT credit for transportation services beyond the place of removal. en-us Thu, 01 Feb 2018 00:00:00 +0530 Thu, 17 Jul 2025 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354696 The SC held that CENVAT credit on goods transport agency services for transporting final products from the manufacturer's premises to customers' premises was not admissible. The Court examined the validity of CBEC Circular No. 97/8/2007-ST dated August 23, 2007, which was issued before the amendment to Rule 2(l)(ii) of the CC Rules, 2004. The Court determined that the circular related to the unamended definition of "input service" and could not be applied to post-amendment cases, as this would violate Rule 2(l) of the Rules, 2004. The amendment brought about a total change in the definition, particularly regarding the scope of restriction "upto the place of removal." Since the circular did not address post-amendment conditions and applying it would be legally impermissible, the Court decided in favor of Revenue, denying CENVAT credit for transportation services beyond the place of removal. Case-Laws Central Excise Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354696