https://www.taxtmi.com/caselaws?id=357290 The SC held that CENVAT credit for goods transport agency (GTA) services is available for transportation of final products "from the place of removal" up to the first point, whether depot or customer premises. The court interpreted Rule 2(l) of CENVAT Credit Rules, 2004, emphasizing that the expression "from the place of removal" must extend to a certain destination point. This interpretation was supported by subsequent amendment effective 01.04.2008 via notification 10/2008-CE(NT) dated 01.03.2008, which substituted "from the place of removal" with "up to the place of removal," thereby restricting credit availability only up to the place of removal. The Revenue's appeal was dismissed, with the decision favoring the assessee's entitlement to CENVAT credit for transportation services beyond the manufacturing premises to the first delivery point. en-us Wed, 17 Jan 2018 00:00:00 +0530 Thu, 17 Jul 2025 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357290 The SC held that CENVAT credit for goods transport agency (GTA) services is available for transportation of final products "from the place of removal" up to the first point, whether depot or customer premises. The court interpreted Rule 2(l) of CENVAT Credit Rules, 2004, emphasizing that the expression "from the place of removal" must extend to a certain destination point. This interpretation was supported by subsequent amendment effective 01.04.2008 via notification 10/2008-CE(NT) dated 01.03.2008, which substituted "from the place of removal" with "up to the place of removal," thereby restricting credit availability only up to the place of removal. The Revenue's appeal was dismissed, with the decision favoring the assessee's entitlement to CENVAT credit for transportation services beyond the manufacturing premises to the first delivery point. Case-Laws Central Excise Wed, 17 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357290