availment of service tax credit for GTA out ward services

[ramswaroop vyas]

Respected Sir,

Thanks for your wonderful replies to my query on above subject i would have not got such details even after paying...but my query still remains open....As nobody has covered that if i am showing freight separately and not paying excise on the same........

so can you please expert throw light in this...can i still take service tax credit as i am charging freight separately in invoice.

regards

ramswaroop

AI Summary

Cenvat credit on freight: payment of excise on freight and proof of place of removal required to claim credit.
Availment of Cenvat credit for GTA outward services depends on payment of excise duty on the freight component and demonstrable proof that place of removal is the buyer's doorstep. Merely showing freight separately does not permit credit; claimants must furnish contractual terms, timing of sale and payment (including freight), retention of ownership and risk by the seller until delivery, and documentary evidence. Judicial precedents exist but may be contested administratively and could be referred to a larger bench; departmental circulars on place of removal are relevant guidance.