https://www.taxtmi.com/caselaws?id=76078 Cenvat credit of service tax paid on freight for empty containers used in export packing was treated as admissible under Rule 2(l) of the Cenvat Credit Rules, 2004. The expression "input service" was applied broadly to services used directly or indirectly in or in relation to manufacture and clearance of final products, and empty containers were regarded as part of the packing and clearance process connected with the manufactured goods. On that basis, freight incurred for calling such containers was linked to the manufacture and export of the final products, supporting credit eligibility. en-us Tue, 12 May 2009 00:00:00 +0530 Mon, 15 Apr 2013 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76078 Cenvat credit of service tax paid on freight for empty containers used in export packing was treated as admissible under Rule 2(l) of the Cenvat Credit Rules, 2004. The expression "input service" was applied broadly to services used directly or indirectly in or in relation to manufacture and clearance of final products, and empty containers were regarded as part of the packing and clearance process connected with the manufactured goods. On that basis, freight incurred for calling such containers was linked to the manufacture and export of the final products, supporting credit eligibility. Case-Laws Service Tax Tue, 12 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76078