COMMISSIONER OF CENTRAL EXCISE SERVICE TAX 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 availed post-clearance of goods from the factory do not qualify as input services for Cenvat Credit purposes. The ruling affirmed the Adjudicating Authority's decision to demand recovery of Cenvat Credit amounting to Rs. 25,66,131/- and interest under relevant provisions of the Central Excise Act, 1944 and the Finance Act, 1994.