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    <title>List of services Eligible for CENVAT Credit</title>
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    <description>CENVAT credit is available for services that are input services used in relation to goods up to the place of removal; routine factory services listed are prima facie creditable. CHA and courier services are creditable only if rendered before or up to the place of removal-services rendered after removal must be claimed under refund/rebate schemes for specified services. Commission for sales promotion is included in the input service definition but has conflicting judicial treatment and may be contested by the department.</description>
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      <description>CENVAT credit is available for services that are input services used in relation to goods up to the place of removal; routine factory services listed are prima facie creditable. CHA and courier services are creditable only if rendered before or up to the place of removal-services rendered after removal must be claimed under refund/rebate schemes for specified services. Commission for sales promotion is included in the input service definition but has conflicting judicial treatment and may be contested by the department.</description>
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