TaxTMI 
TaxTMI 
Dear Experts,
Whether a manufacturer can take cenvat credit on freight and commission given to our consignment agent in gst draft law just like as current service tax law. Pl clarify.
Thanks & Regards
Cenvat credit on freight and insurance
08 Feb 2017 
6 Replies 
1497 Views Asked by
Cenvat credit eligibility for freight and commission depends on final GST provisions, not on current service tax practice.
Whether a manufacturer may avail cenvat credit on freight and commission under the proposed GST depends on the final GST provisions defining input services and allowable credits; current service tax treatment should not be presumed to carry forward, and taxpayers should await the final legislative text before taking a definitive position. (AI Summary)
Whether a manufacturer may avail cenvat credit on freight and commission under the proposed GST depends on the final GST provisions defining input services and allowable credits; current service tax treatment should not be presumed to carry forward, and taxpayers should await the final legislative text before taking a definitive position. (AI Summary)