2014 (10) TMI 564

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..... t credit of duty paid on all services received after removal of the goods are not eligible. The definition itself clearly provides that certain services are included in the definition of ‘input services’ and the inclusive definition has been provided to take care of such situation. Having regard to the nature of services received, amount involved and the definition of input services, I consider th .....

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..... . 2. The appellant is engaged in the manufacture of medicaments and availed Cenvat credit of duty paid on Export Agent Commission, Hazardous waste material incineration charges, Pest control service, Xerox machine service, Membership fees, Professional charges and Employees transport charges. It is found that in respect of exports, the place of removal is port and therefore the services cannot .....

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