<h1>Key Changes to Cenvat Credit Rules: Input Service Limits, GTA Exclusions, and Penalties Effective March-April 2008.</h1> The Cenvat Credit Rules have been amended with several key changes effective from March and April 2008. Credit on input services is now limited to 'up to the place of removal.' The definition of output service tax excludes GTA services. Restrictions are placed on using Cenvat Credit for NCCD payments. Capital goods can be kept off-premises without duty payment. For mixed taxable and exempted services, providers must pay 8% on exempted services or reverse the credit. Credit distribution between offices must follow Central Excise provisions. A general penalty of Rs. 5000 applies where no specific penalty is provided.