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of <h1>Manufacturers Can Claim CENVAT Credit for Service Tax on Transport to Depots, Regardless of Excise Duty Valuation Method.</h1> Under the CENVAT Credit Rules, 2004, the term 'input service' includes 'outward transportation up to the place of removal,' which encompasses factories, warehouses, and depots as defined in the Central Excise Act, 1944. A question arose regarding the eligibility of CENVAT credit for service tax paid on goods transported to depots and sold there, especially for goods not valued under Section 4 of the Act. The Central Board of Excise and Customs clarified that credit eligibility is independent of duty valuation methods. Thus, manufacturers can claim credit for service tax on transportation to depots, regardless of the valuation basis for excise duty.
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