https://www.taxtmi.com/caselaws?id=797041 Rule 2(l) of the CENVAT Credit Rules, 2004, before 31 March 2008 covered services used directly or indirectly for clearance of final products from the place of removal. Where the factory was the place of removal, service tax paid on outward freight from the factory qualified for CENVAT credit under the pre-amendment definition of input service. Extended limitation could not apply where credit particulars were disclosed in ER-1 returns and no suppression or misstatement was established. A dispute involving interpretation of the credit rules, without non-disclosure, did not support a time-barred demand. en-us Wed, 12 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797041 Rule 2(l) of the CENVAT Credit Rules, 2004, before 31 March 2008 covered services used directly or indirectly for clearance of final products from the place of removal. Where the factory was the place of removal, service tax paid on outward freight from the factory qualified for CENVAT credit under the pre-amendment definition of input service. Extended limitation could not apply where credit particulars were disclosed in ER-1 returns and no suppression or misstatement was established. A dispute involving interpretation of the credit rules, without non-disclosure, did not support a time-barred demand. Case-Laws Central Excise Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797041