TaxTMI 
TaxTMI 
DEAR SIR,
PLS KINDLY GIVE SUPPORTING EVIDENCE FOR SERVICE TAX PAID ON OUTGOING FREIGHT CHARGES IS CREDITABLE OR NOT ??
ASHISH PARMAR
9427666934
CENVAT CREDIT ON OUTGOING TRANSPORT SERVICE TAX PAID
20 Mar 2014 
6 Replies 
5056 Views Asked by
Cenvat credit on outgoing freight: credit allowed where GTA transport is to the place of removal and freight is included in assessable value.
Cenvat credit is available on service tax paid for outward transportation under GTA Services up to the place of removal (e.g., factory, depot, warehouse). The freight must be included in the assessable value of the goods and duty paid on that amount for Cenvat credit to be availed; inter-branch transfers to a depot treated as place of removal qualify if these conditions are satisfied. (AI Summary)
Cenvat credit is available on service tax paid for outward transportation under GTA Services up to the place of removal (e.g., factory, depot, warehouse). The freight must be included in the assessable value of the goods and duty paid on that amount for Cenvat credit to be availed; inter-branch transfers to a depot treated as place of removal qualify if these conditions are satisfied. (AI Summary)