TaxTMI 
TaxTMI 
TaxTMI 
Sir,
I would like to know that whether credit of Service Tax paid on Freight charges for Sale of Goods made on FOR Basis. I understand that their is some change in definition of 'place of removal'.
Credit of Service Tax paid on Freight for Sale of Goods on FOR Basis
Navneet Agarwal
Credit of service tax on freight hinges on the legal concept of place of removal and credit eligibility. Whether input credit of service tax on freight for sales on a FOR basis is admissible depends on the meaning and effect of place of removal under Section 4 and the Cenvat Credit Rules; the cited circular interprets how removal location and the nature of the freight service determine Cenvat/service-tax credit eligibility. (AI Summary)
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