TaxTMI 
TaxTMI 
Dear Experts,
Should we eligible for service tax credit on Courier charges for document send t & Material send to various location from our Factory.
Regards
Swapneswar Muduli
Service tax credit on courier charges
30 May 2017 
10 Replies 
6412 Views Asked by
Guest 
Service tax credit on courier charges depends on nexus to manufacture and inclusion of freight in assessable value.
Service tax credit on courier charges is allowable only where there is a nexus between the courier input service and the manufacture or supply of dutiable goods, and where the courier/freight up to the place of removal is included in the assessable value. Courier services beyond the place of removal or courier charges billed separately (charged extra and not included in assessable value) are not eligible for credit. (AI Summary)
Service tax credit on courier charges is allowable only where there is a nexus between the courier input service and the manufacture or supply of dutiable goods, and where the courier/freight up to the place of removal is included in the assessable value. Courier services beyond the place of removal or courier charges billed separately (charged extra and not included in assessable value) are not eligible for credit. (AI Summary)