New Service Tax credit ammendment

Dear Sir,

There is no specfic notification for the availment of input service TAx on Transportaion charges as per my knowledge.   If we look into the definition of Input Service as per Rule 2 (l) of CCR 2004, "Input Service" means any service-

(i) Used by a provider of taxable service for providing an output service; or

(ii) Used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clerance upto the place of removal and includes services used in relation to setting up, modernization, renovation, or repairs of a factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, activities relating to business such as accounting, auditing, ---------------

As per the above definition, definition of Input service is inclusive in nature.  Transportion on Carriage inward can be availed as it is one of the expense necessary for manufacturing of goods.  But, Outward Transportaion is not available as the input service definition says clerance upto the place of removal w.e.f. 1-04-2008 (earlier it was clerane of final products from the place of removal).  So, please avail only Input Transportaion as ST credit.