COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX GUNTUR vs M/S THE ANDHRA SUGARS LTD.

The Supreme Court addressed the issue of Cenvat Credit concerning service tax paid on transportation of goods post-sale, specifically interpreting 'input service' as defined in Rule 2(l) of the Cenvat Credit Rules, 2004. The Court held that outward transportation to the purchaser is not considered as 'input service' beyond the 'place of removal', thereby affirming the lower appellate authority's decision that the Revenue's demand for Cenvat Credit was inadmissible. Consequently, the appeal by the Revenue was dismissed, upholding the earlier rulings in favor of the respondent.