14 June 2014
Service tax paid on outward freight is eligible as cenvat credit only upto the Manufacturer's Depot / Place of removal.
other wise it is not eligible as input cenvat credit
Input Service as per rule 2 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 clearance of final products upto the place of removal,