Commissioner Of Central Excise Service ... vs Ultra Tech Cement Ltd

The Supreme Court addressed the admissibility of Cenvat Credit on Goods Transport Agency services under Rule 2(l) of the Cenvat Credit Rules, 2004. The Court held that transportation services used post-clearance of goods do not qualify as input services for Cenvat Credit, affirming the Adjudicating Authority's decision that the assessee's claim of Rs. 25,66,131/- was irregular. The Court upheld the penalties imposed under Rule 15(3) of the Cenvat Credit Rules, 2004, and related provisions of the Central Excise Act, 1944.