2022 (9) TMI 1155 - SCH - Central Excise

CENVAT Credit - input services - transportation service - nexus with the manufacture of the goods or not - HELD THAT - It cannot be said that the High Court has committed any error in denying the input tax credit and holding that such a service is excluded from the input service. The Special Leave Petition stands dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition, concurring with the High Court's decision that providing transportation service to employees is not an "input service" eligible for tax credit as it is unrelated to manufacturing goods.