https://www.taxtmi.com/caselaws?id=796048 Before 01.04.2008, the definition of input service covered services used directly or indirectly for clearance of final products from the place of removal and expressly included outward transportation from that place. Where a manufacturer paid freight for dispatch of final products from its factory premises, service tax on that outward freight qualified for CENVAT credit. The subsequent amendment replacing "from" with "upto" the place of removal did not apply to the earlier period. Accordingly, CENVAT credit was available on service tax paid on qualifying outward freight incurred before the amendment took effect. en-us Mon, 27 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796048 Before 01.04.2008, the definition of input service covered services used directly or indirectly for clearance of final products from the place of removal and expressly included outward transportation from that place. Where a manufacturer paid freight for dispatch of final products from its factory premises, service tax on that outward freight qualified for CENVAT credit. The subsequent amendment replacing "from" with "upto" the place of removal did not apply to the earlier period. Accordingly, CENVAT credit was available on service tax paid on qualifying outward freight incurred before the amendment took effect. Case-Laws Central Excise Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796048