1. In case of inward transportation eligible for cenvat subject to other conditions.
2. In case of outward transportation up to the place of removal eligible for cenvat.
Cenvat is admissible even on abated value.
You have to add to the concerned expenditure the ineligible portion of service tax.
Under reverse charge , service receiver can avail cenvat credit after payment to the government. The proof of payment will be challan (Rule 9 of cenvat credit rules)
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