CENVAT CREDIT ON OUTGOING TRANSPORT SERVICE TAX PAID

[Jayesh Shah]

DEAR SIR,

PLS KINDLY GIVE SUPPORTING EVIDENCE FOR SERVICE TAX PAID ON OUTGOING FREIGHT CHARGES IS CREDITABLE OR NOT ??

ASHISH PARMAR

​9427666934

AI Summary

Can service providers claim CENVAT credit on service tax for outgoing freight under GTA Service? Clarification provided. A discussion on a forum addressed the eligibility of claiming CENVAT credit on service tax paid for outgoing freight charges under the GTA Service. Participants debated whether service providers could claim credit for service tax paid on outward transportation. It was clarified that CENVAT credit could be availed up to the place of removal, which includes factory premises, depots, or warehouses. A specific case involved a company transporting goods from Rajasthan to a depot in West Bengal, where it was confirmed that they could claim credit if the freight charges were included in the assessable value of the goods.