Input service credit for business-related C&F services beyond the factory gate remains available absent a specified exclusion.

CENVAT credit was available for business-related input services, including C&F agency services used beyond the factory gate, because they fell within the inclusive definition of input service under the CENVAT Credit Rules, 2004. Services used by a manufacturer for its business remain eligible unless specifically covered by an exclusion. As the disputed services were not shown to fall within any exclusion category, denial and recovery of credit under Rule 14 were not sustainable.

---

---

Issues: Whether CENVAT credit of service tax paid on the disputed business-related services, including services used beyond the factory gate, was admissible as input-service credit.

Analysis: The disputed services fell within the inclusive portion of the definition of input service under Rule 2(l) of the CENVAT Credit Rules, 2004. C&F agency services used for handling manufactured excisable goods remained eligible despite being used beyond the factory gate. The definition was broad enough to cover services used by the manufacturer for its business, except services specifically falling within the exclusion category. The disputed services had not been shown to fall within that exclusion.

Conclusion: CENVAT credit on the disputed services was admissible; denial and recovery under Rule 14 of the CENVAT Credit Rules, 2004 were not sustainable. The finding is in favour of the assessee.

---