https://www.taxtmi.com/caselaws?id=327922 For a manufacturer-exporter, Cenvat credit is admissible on input services used up to the place of removal, which in export cases is the port, ICD or CFS; credit cannot be denied for that stage. Services availed after clearance at the destination and outside India fall beyond the place of removal and are not eligible for credit. Where such inadmissible credit is taken in a self-assessment regime, the assessee remains responsible for correct availment, and wrongful credit beyond the permissible scope can justify invocation of the extended period of limitation. en-us Tue, 22 Mar 2016 00:00:00 +0530 Tue, 08 Nov 2016 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327922 For a manufacturer-exporter, Cenvat credit is admissible on input services used up to the place of removal, which in export cases is the port, ICD or CFS; credit cannot be denied for that stage. Services availed after clearance at the destination and outside India fall beyond the place of removal and are not eligible for credit. Where such inadmissible credit is taken in a self-assessment regime, the assessee remains responsible for correct availment, and wrongful credit beyond the permissible scope can justify invocation of the extended period of limitation. Case-Laws Service Tax Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327922