30 October 2012
1.Service tax on freight inward can be taken as cenvat if it is for inward Transportation of inputs(which are eligible for cenvat) or capital goods(which are eligible for cenvat.
2.Service tax on Outward transportation is eligible only upto the place of removal.
3.Cenvat credit is admissible-service tax on security services.
4. As per revised definition of input service it is ,Advisable NOT to take cenvat on service tax on rent a cab services used for pick-up and dropping of employees to office.