https://www.taxtmi.com/article/detailed?id=7883 The amended definition of input service in Rule 2(l) limits eligible services to those used in manufacture and clearance of final products upto the place of removal; consequently, Goods Transport Agency services used to transport goods from the place of removal to the buyer's premises are excluded from Cenvat credit. The Board Circular addressing the unamended rule cannot override this amendment, and manufacturers arranging delivery beyond the place of removal cannot claim credit for outward transportation under the amended rule. en-us Thu, 15 Feb 2018 09:13:44 +0530 Thu, 15 Feb 2018 09:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7883 The amended definition of input service in Rule 2(l) limits eligible services to those used in manufacture and clearance of final products upto the place of removal; consequently, Goods Transport Agency services used to transport goods from the place of removal to the buyer's premises are excluded from Cenvat credit. The Board Circular addressing the unamended rule cannot override this amendment, and manufacturers arranging delivery beyond the place of removal cannot claim credit for outward transportation under the amended rule. Articles Goods and Services Tax - GST Thu, 15 Feb 2018 09:13:44 +0530 https://www.taxtmi.com/article/detailed?id=7883