https://www.taxtmi.com/forum/issue?id=107176 Cenvat credit is allowable on rent-a-cab services used to convey employees to the factory as an input service because such conveyance directly affects manufacturing. Clearing-and-forwarding services used to transport goods from factory to port constitute input service where the place of removal is the port and ownership and risk remain with the exporter until export, with the Bill of Lading and FOB terms indicating transfer at the port. en-us Fri, 15 Aug 2014 11:10:30 +0530 Thu, 23 Jan 2025 15:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107176 Cenvat credit is allowable on rent-a-cab services used to convey employees to the factory as an input service because such conveyance directly affects manufacturing. Clearing-and-forwarding services used to transport goods from factory to port constitute input service where the place of removal is the port and ownership and risk remain with the exporter until export, with the Bill of Lading and FOB terms indicating transfer at the port. Discussion-Forum Central Excise Fri, 15 Aug 2014 11:10:30 +0530 https://www.taxtmi.com/forum/issue?id=107176