https://www.taxtmi.com/caselaws?id=792096 Cenvat credit on service tax paid on outward freight was admissible where the sale was on a destination basis and the purchase orders showed freight and insurance were borne by the manufacturer for delivery at the buyer's premises, making that premises the place of removal. The credit was therefore allowable both up to 31.03.2008 and for the later period, and the demand on merits failed. The extended limitation period was also unavailable because the assessee was registered, the credit was disclosed in returns, and the freight data was available in the accounts, negativing suppression and departmental ignorance. The demand was set aside on merits and limitation. en-us Thu, 21 May 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792096 Cenvat credit on service tax paid on outward freight was admissible where the sale was on a destination basis and the purchase orders showed freight and insurance were borne by the manufacturer for delivery at the buyer's premises, making that premises the place of removal. The credit was therefore allowable both up to 31.03.2008 and for the later period, and the demand on merits failed. The extended limitation period was also unavailable because the assessee was registered, the credit was disclosed in returns, and the freight data was available in the accounts, negativing suppression and departmental ignorance. The demand was set aside on merits and limitation. Case-Laws Central Excise Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792096