27 January 2009
The end point of sale is called as final place of removal. Therefore, services rendered before the material is removed from factory will be eligible for credit. Therefore, post port activities will not be considered as part of manufacturing.
28 January 2009
Upto means till the point. Place of removal has been defined in Secton 4 of the Central Excise Act. The calsue has relevance for taking credit as on outward frieght, service tax credit is available only upto the point of place of removal.
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