cenvat credit

[Anil Jangid]

I need a suggestion for Cenvat Credit taken against Excise Duty Payable.

1.Service Tax Paid on Factory Machinery AMC Charges.

2.Service Tax Paid on factory Rent Charges.

3.Service Tax Paid on Purchase & Installation Service of Capital Goods.

4.Service Tax Paid on Professional Services.

5.Service Tax Paid on Inward/Outward Cartage Charges.

AI Summary

Cenvat credit on input services allowed subject to nexus with manufacture and place of removal limits for outward freight.
Cenvat credit on listed input services is available where a nexus with manufacture or taxable output service is shown; one to one correlation is not necessary. Outward freight is admissible only up to the place of removal, with determinations of place of removal and admissibility to be made on the facts and guided by precedent and CBEC Circular No. 988/2014. Credit for renting of premises requires case specific review relative to output service.