Service tax -Services received for outward transaportation of goods from the place of removal is input service as defined under rule 2(I) of cenvat credit rule,2004.
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Credit of input service
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outward transportation upto place of removal is allowed as input service.
The definition of input services had been amended in 2008 substituting words” clearance of final products from the place of removal” by words “ clearance of final products upto the place of removal”.
Hence, services recd for outward transportion from the place of removal shall not form input service
BUt when i have go through the case of Ambuja cemenrt 2009 HC. and various decsions in which they provide referance of master circular and tell it to be customer palce as place of removal.
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