Service tax Credit on railway frieght
Dear Sir,
Can we taken Service tax credit on railways freight against export
Prabhakar Singh
Eligibility for Service Tax Credit on Railway Freight for Exports Confirmed Under Notification 41/2012-ST and Circular 999/6/2015-CX. A query was raised regarding the eligibility for service tax credit on railway freight for exports. The discussion involved clarifying the connection between railway freight and export processes. It was explained that railway freight from Inland Container Depot (ICD) to the port can be considered as services beyond the place of removal, making it eligible for rebate under Notification 41/2012-ST. According to Circular No. 999/6/2015-CX, service tax credit is applicable as the railway service is used to transport export goods to the port, which is considered the place of removal. (AI Summary)
Service Tax