https://www.taxtmi.com/article/detailed?id=5546 The Cenvat Credit Rules define input service to include services used by a manufacturer in or in relation to manufacture and clearance of final products up to the place of removal, expressly covering outward transportation and related ancillary services. For exports, judicial interpretation and section 4(3)(c) of the Central Excise Act identify the port of export (or the location where title transfers on presentation of export documents) as the place of removal; accordingly, services and service tax incurred up to that port are treated as qualifying for Cenvat credit. en-us Mon, 31 Mar 2014 09:43:47 +0530 Mon, 31 Mar 2014 09:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5546 The Cenvat Credit Rules define input service to include services used by a manufacturer in or in relation to manufacture and clearance of final products up to the place of removal, expressly covering outward transportation and related ancillary services. For exports, judicial interpretation and section 4(3)(c) of the Central Excise Act identify the port of export (or the location where title transfers on presentation of export documents) as the place of removal; accordingly, services and service tax incurred up to that port are treated as qualifying for Cenvat credit. Articles Cenvat Credit Mon, 31 Mar 2014 09:43:47 +0530 https://www.taxtmi.com/article/detailed?id=5546