cenvat on courier, transport charges

[sarat sahoo]

Sir

One commercial education institute availed cenvat credit on transportation, courier charges for taking study material for student. The cenvat credit taken as per rule or not by mentionig the tule / notification no.

AI Summary

Cenvat credit on transportation and courier charges depends on whether materials are sale or input services under Cenvat Credit Rules.
Admissibility of cenvat credit on transportation and courier charges for study material depends on whether the material is a sale (exempt from service tax, disallowing credit) or whether the services are inputs in relation to a commercial educational institute's taxable service (permitting credit), subject to the applicability and restrictions of the Cenvat Credit Rules.