https://www.taxtmi.com/caselaws?id=798793 Depot and warehouse C&F services, including receipt, unloading, storage, handling and loading of goods sold from those locations, qualify as input services because a depot or consignment agent's premises may be the place of removal. Post-depot transportation, delivery and unloading in FOR-destination transactions require verification of contractual terms governing transfer of title and risk, freight and insurance responsibilities, assessable value, and whether delivery is a condition of sale. Extended limitation does not apply where credit was disclosed in statutory records, audited, and involved an interpretative dispute without fraud or deliberate suppression. Equivalent penalty is consequently unsustainable; only eligible credit within the normal limitation period requires quantification. en-us Thu, 10 Sep 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798793 Depot and warehouse C&F services, including receipt, unloading, storage, handling and loading of goods sold from those locations, qualify as input services because a depot or consignment agent's premises may be the place of removal. Post-depot transportation, delivery and unloading in FOR-destination transactions require verification of contractual terms governing transfer of title and risk, freight and insurance responsibilities, assessable value, and whether delivery is a condition of sale. Extended limitation does not apply where credit was disclosed in statutory records, audited, and involved an interpretative dispute without fraud or deliberate suppression. Equivalent penalty is consequently unsustainable; only eligible credit within the normal limitation period requires quantification. Case-Laws Central Excise Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798793