Supreme Court of India
Commissioner of Customs Central Excise and Service Tax, Guntur v. M/s. the Andhra Sugars Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the 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 upt o the place of customers – Admissibility – Held: As per the defini tion of input service, service used by the manufacturer of cleara nce of final products ‘from the place of removal’ to the warehouse or cus tomer’s place etc., was exigible for Cenvat Credit – It canno t be said that the outward transportation provided beyond the place of removal is not eligible for input service for availing Cenvat Cr edit – Once
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