The Hon’ble Supreme Court has dismissed review petition against its order which held that Cenvat credit on GTA service availed for transport of goods from place of removal to buyer’s premises is not admissible, post amendment to Rule 2(l) of Cenvat Credit Rules, 2004 in 2008, in the case of Commissioner of Central Excise & Service Tax Vs. Ultra Tech Cement Ltd. [TS-19-SC-2018-EXC]. Hon’ble SC finds no error much less apparent in the order after going through the petition and connected papers.
Citation: TS-137-SC-2018-EXC