Cenvat credit of Service Tax against outward freight

[Samik Chaudhuri]

Can we (Manufacturing Unit) avail Cenvat Credit of Service Tax against out ward freight, the payment of Service Tax (3.09%) is made by us. Please confirm me at earliest.

With thanks and regards

Samik.

AI Summary

Cenvat Credit on Outward Freight: Eligible Up to Customer's Doorstep Per Recent CBEC Circulars, Including Exports and Depots. A manufacturing unit inquired about availing Cenvat credit on Service Tax for outward freight. One respondent clarified that Cenvat credit is available for outward freight under GTA service up to the place of removal, typically the factory premises. Another respondent referenced a circular for further clarification. A third respondent noted that recent CBEC circulars define the place of removal as where the sale occurs or when goods are transferred, allowing Cenvat credit on outward freight up to the customer's doorstep. Credit is also admissible for exports and removals to depots or consignment agents.