https://www.taxtmi.com/caselaws?id=221238 CENVAT credit is available on employee transportation service where the conveyance of workers between their residence and the factory has a direct nexus with manufacturing activity and business operations, as such transport is treated as an activity relating to business rather than a mere welfare measure. CENVAT credit is also available on CHA service used for export clearances where the port of export is treated as the place of removal in the export context, making the service an input service connected with removal of goods. The stated principle is that services integrally linked to manufacturing or export removal can qualify for credit under the CENVAT Credit Rules, 2004. en-us Thu, 07 Feb 2013 00:00:00 +0530 Fri, 01 Mar 2013 10:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221238 CENVAT credit is available on employee transportation service where the conveyance of workers between their residence and the factory has a direct nexus with manufacturing activity and business operations, as such transport is treated as an activity relating to business rather than a mere welfare measure. CENVAT credit is also available on CHA service used for export clearances where the port of export is treated as the place of removal in the export context, making the service an input service connected with removal of goods. The stated principle is that services integrally linked to manufacturing or export removal can qualify for credit under the CENVAT Credit Rules, 2004. Case-Laws Central Excise Thu, 07 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221238