https://www.taxtmi.com/caselaws?id=788832 CENVAT credit distributed through Input Service Distributor invoices remains open to scrutiny at the recipient unit, and its admissibility still depends on the input service definition and the surrounding facts. Courier services used to move finished goods to customers may qualify as input service where the contract makes delivery, installation, commissioning and buyer acceptance integral to supply. On those terms, the buyer's premises can be treated as the place of removal, and a boilerplate invoice clause on transit risk cannot displace the contract. Where credit was disclosed in statutory records and no wilful suppression or intent to evade was shown, the extended limitation period is not available, and interest and penalty cannot survive. en-us Fri, 27 Mar 2026 00:00:00 +0530 Mon, 30 Mar 2026 08:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788832 CENVAT credit distributed through Input Service Distributor invoices remains open to scrutiny at the recipient unit, and its admissibility still depends on the input service definition and the surrounding facts. Courier services used to move finished goods to customers may qualify as input service where the contract makes delivery, installation, commissioning and buyer acceptance integral to supply. On those terms, the buyer's premises can be treated as the place of removal, and a boilerplate invoice clause on transit risk cannot displace the contract. Where credit was disclosed in statutory records and no wilful suppression or intent to evade was shown, the extended limitation period is not available, and interest and penalty cannot survive. Case-Laws Central Excise Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788832