https://www.taxtmi.com/caselaws?id=801220 CENVAT credit earned by a centrally registered provider of taxable output services may be maintained in a common credit pool and used to pay excise duty without separate input service distributor registration where no inter-office distribution occurs. Credit for services at declared service stations, marketing offices and branch offices may qualify where connected with taxable services, sales up to the place of removal, advertising or sales promotion. Recovery of ISD credit requires proof that underlying services were used by multiple units. Extended limitation requires fraud, wilful misstatement, suppression or intent to evade; audit detection, available records and revenue neutrality do not by themselves establish those conditions. Previously reversed credit cannot be re-availed or refunded if it produces double availment. en-us Thu, 15 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801220 CENVAT credit earned by a centrally registered provider of taxable output services may be maintained in a common credit pool and used to pay excise duty without separate input service distributor registration where no inter-office distribution occurs. Credit for services at declared service stations, marketing offices and branch offices may qualify where connected with taxable services, sales up to the place of removal, advertising or sales promotion. Recovery of ISD credit requires proof that underlying services were used by multiple units. Extended limitation requires fraud, wilful misstatement, suppression or intent to evade; audit detection, available records and revenue neutrality do not by themselves establish those conditions. Previously reversed credit cannot be re-availed or refunded if it produces double availment. Case-Laws Central Excise Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801220