https://www.taxtmi.com/caselaws?id=390710 For the period before 01.04.2008, outward freight and airfreight used for export of finished goods fell within the then prevailing definition of input service, which covered outward transportation up to the place of removal, so CENVAT credit was admissible. The text also notes that an appellate order may be vulnerable where it is passed after inordinate unexplained delay and where it goes beyond the scope of the show-cause notice, including by introducing findings not covered by the original allegations. en-us Wed, 08 Jan 2020 00:00:00 +0530 Thu, 09 Jan 2020 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390710 For the period before 01.04.2008, outward freight and airfreight used for export of finished goods fell within the then prevailing definition of input service, which covered outward transportation up to the place of removal, so CENVAT credit was admissible. The text also notes that an appellate order may be vulnerable where it is passed after inordinate unexplained delay and where it goes beyond the scope of the show-cause notice, including by introducing findings not covered by the original allegations. Case-Laws Central Excise Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390710