https://www.taxtmi.com/forum/issue?id=338 Rule 5 permits Cenvat credit even where goods are exported without payment of excise duty; service tax on export-related services is claimable where such services qualify as input services for manufacture or clearance. Freight service tax is typically allowed up to the place of removal, while service tax charged beyond that point is contested due to ambiguity in the definition of input service, though some view a liberal construction or nexus to clearance as supporting credit. en-us Fri, 16 Feb 2007 17:17:31 +0530 Thu, 23 Jan 2025 15:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=338 Rule 5 permits Cenvat credit even where goods are exported without payment of excise duty; service tax on export-related services is claimable where such services qualify as input services for manufacture or clearance. Freight service tax is typically allowed up to the place of removal, while service tax charged beyond that point is contested due to ambiguity in the definition of input service, though some view a liberal construction or nexus to clearance as supporting credit. Discussion-Forum Service Tax Fri, 16 Feb 2007 17:17:31 +0530 https://www.taxtmi.com/forum/issue?id=338