No input service credit is available beyond factory gate if foods are liable to specific rate of dut

ST : Definition of 'place of removal' in section 4(3)(c) of Central Excise Act, 1944 is applicable only when goods are liable to duty based on value determined under section 4; and is inapplicable for Cenvat Credit Rules, 2004 when duty is payable: (a) at a specific rate or (b) on value determined under section 3(2) or 4A