https://www.taxtmi.com/caselaws?id=788556 For the period before 01.04.2008, the then-existing definition of "input service" covered services used in relation to clearance of final products from the place of removal, and the text states that this supports Cenvat credit on outward transportation from the place of removal up to the depot or customer; the later amendment applied only prospectively. It also states that transporter invoices are valid documents for inward transportation credit under Rule 9, and that restrictions linked to Notification No. 32/2004-ST apply to the goods transport agency rather than the recipient. On that basis, the text says penalty under Rule 15(1) does not survive where the substantive credit is admissible. en-us Thu, 19 Mar 2026 00:00:00 +0530 Fri, 20 Mar 2026 11:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788556 For the period before 01.04.2008, the then-existing definition of "input service" covered services used in relation to clearance of final products from the place of removal, and the text states that this supports Cenvat credit on outward transportation from the place of removal up to the depot or customer; the later amendment applied only prospectively. It also states that transporter invoices are valid documents for inward transportation credit under Rule 9, and that restrictions linked to Notification No. 32/2004-ST apply to the goods transport agency rather than the recipient. On that basis, the text says penalty under Rule 15(1) does not survive where the substantive credit is admissible. Case-Laws Central Excise Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788556