Cenvat Credit : The original definition of ‘input service’ contained in rule 2(l) of the Rules, 2004 used the expression ‘from the place of removal’. As per the said definition, service used by the manufacturer of clearance of final products ‘from the place of removal’ to the warehouse or customer’s place etc., was exigible for Cenvat Credit. However, vide amendment carried out in the aforesaid rules in the year 2008, which became effective from 1-3-2008, the word ‘from’ is replaced by the word ‘upto’. Thus, it is only ‘upto the place of removal’ that service is treated as input service.
Therefore, it becomes clear from reading of this amended rule which applies to the period in question (January, 2010 to June, 2010) that Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises would not be admissible to assessee.
Citation: [2018] 90 taxmann.com 12 (SC)