Service Tax Credit

Manufacturer as well as service provider will be eligible to get Cenvat credit of ‘input services’ as per Rule 2(l) of Cenvat Credit.. And Input services difined as under.." 

  used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal; "  Here service tax paid to cost & freight agent in respect of Export Clearance and shipment by a manufacture will be outward services so credit is not admissible