cenvat credit of service tax paid on various availed input s

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anckoora (Querist)
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22 April 2009 we are a mfr, availing full cenvat credits on inputs & charging full excise on finished goods. we are also having service tax regn. (we are not service provider)taken only to pay service tax on freight on inward goods (abatment-25% of value of freight). we pay this service tax by cash under TR-6. Now, (1) can we take cenvat credit of this service tax paid (at leser value) on inward freight ? and (2) as an excisable unit, can we take cenvat credit (in excise)of service tax paid for input services like BSNL telephone bill, general insurance premium, courier bill, ISO audit fees bill, legal & prof. charges' bill (all bills in the name of the company).
If yes, please provide relevant reference of rules /noti. etc

regards
anckoora

Shyam Lal Naik

Shyam Lal Naik (Expert)
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22 April 2009 Answers to both the questions are yes.

Please see rule 2 (l)of CRR.