ABATEMENT ON FREIGHT PAID

[Asked by Guest]

We are a partnership manufacturing firm and registered assessee in central excise and service tax both. In c.ex. we are taking credit of cenvat of inputs (Raw material).

we are service receiver in GTA. can we take benefit of 75% abatement on freight paid by us.

Thanks

AI Summary

Abatement on freight: payer liable for tax on the non abated freight when provider disclaims CENVAT credit.
Abatement on freight was reduced to an abated rate so the person paying freight must pay service tax on the non abated portion where the service provider declares non availability of CENVAT credit on inputs, input services and capital goods. CENVAT credit can be availed on inward freight and on outward freight up to the place of removal.