Commissioner Of Customs Central Excise ... vs M/S The Andhra Sugars Ltd.

The Supreme Court addressed the interpretation of 'input service' under Rule 2(l) of the Cenvat Credit Rules, 2004, specifically regarding the eligibility of Cenvat Credit for service tax paid on transportation charges incurred for delivering goods to the purchaser. The Court held that such outward transportation is included within the definition of 'input service' as it is integral to the provision of taxable output services. Consequently, the Court upheld the lower appellate authority's decision, allowing the Cenvat Credit claimed by the respondent, thereby dismissing the Revenue's appeal.