Cenvat credit availment on reimbursement of expenses

[Asked by Guest]

Dear Sir, Can we avail cenvat credit on reimbursement of expenses of clearing and forwarding agency services,please explain and under which rule

AI Summary

Input service classification: employee conveyance and export clearing services qualify for cenvat credit when linked to manufacturing.
Cenvat credit is allowable on rent-a-cab services used to convey employees to the factory as an input service because such conveyance directly affects manufacturing. Clearing-and-forwarding services used to transport goods from factory to port constitute input service where the place of removal is the port and ownership and risk remain with the exporter until export, with the Bill of Lading and FOB terms indicating transfer at the port.