https://www.taxtmi.com/caselaws?id=361749 CENVAT credit on clearing and forwarding related service tax was allowed where the expenditure related to movement beyond the factory gate but formed part of the assessable value up to the depot treated as the place of removal. Rule 2(1) of the CENVAT Credit Rules, 2004 was read in light of the scheme's object of preventing cascading taxation and preserving tax neutrality, with services used directly or indirectly in relation to manufacture, clearance from the place of removal, and business activities treated as separate limbs of entitlement. On these facts, the credit could not be denied merely because the service related to post-manufacture clearance. en-us Tue, 01 May 2018 00:00:00 +0530 Wed, 13 Jun 2018 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361749 CENVAT credit on clearing and forwarding related service tax was allowed where the expenditure related to movement beyond the factory gate but formed part of the assessable value up to the depot treated as the place of removal. Rule 2(1) of the CENVAT Credit Rules, 2004 was read in light of the scheme's object of preventing cascading taxation and preserving tax neutrality, with services used directly or indirectly in relation to manufacture, clearance from the place of removal, and business activities treated as separate limbs of entitlement. On these facts, the credit could not be denied merely because the service related to post-manufacture clearance. Case-Laws Central Excise Tue, 01 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361749