https://www.taxtmi.com/caselaws?id=1132 Cenvat credit for outward transportation is confined to services used up to the place of removal. Read as a whole, Rule 2(l) of the Cenvat Credit Rules, 2004 allows credit for services connected with manufacture and clearance from the place of removal, but not for post-removal freight to buyers' premises. Extending credit beyond that point would be inconsistent with the statutory scheme and the valuation principle under Section 4 of the Central Excise Act, 1944. On that reasoning, service tax paid on transportation beyond the place of removal is not admissible as input service credit. en-us Wed, 14 Mar 2007 00:00:00 +0530 Tue, 16 Sep 2025 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1132 Cenvat credit for outward transportation is confined to services used up to the place of removal. Read as a whole, Rule 2(l) of the Cenvat Credit Rules, 2004 allows credit for services connected with manufacture and clearance from the place of removal, but not for post-removal freight to buyers' premises. Extending credit beyond that point would be inconsistent with the statutory scheme and the valuation principle under Section 4 of the Central Excise Act, 1944. On that reasoning, service tax paid on transportation beyond the place of removal is not admissible as input service credit. Case-Laws Central Excise Wed, 14 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1132