TaxTMI 
TaxTMI 
WE ARE REGISTERED FOR GTA AND ARE MANUFACTURER OF DIFFERENT PRODUCTS. WE HAVE TO PAY TRANSPORTATION CHARGES FOR DELIVERY OF OUR FINAL PRODUCTS. WHETHER CENVAT VREDIT CAN BE AVAILED ON THE SERVICE TAX PAID FOR OUTWARD TRANSPORTATION OF OUR FINISHED PRODUCTS. UNDER WHICH RULE / SECTION IT IS COVERED. THOUGH SOME JUDGEMENTS ARE THERE EVEN THOUGH OUR RANGE OFFICERS ARE DECLINING TO ALLOW CENVAT ON OUWARD TRANSPORTATION SERVICE TAX.PLEASE CLARIFY IN DETAIL.
Cenvat credit on outward transportation service
31 Jul 2009 
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Cenvat credit denial for outward transportation service may be disallowed under Rule 2(l), with limited pre-amendment exceptions.
Cenvat credit for service tax on outward transportation of finished goods is not available under the Cenvat Credit Rules, 2004 due to an exclusion applicable to carriage services; however, tribunal decisions have allowed credit for periods before the Rules' amendment, and a Larger Bench precedent has been cited to support pre-amendment claims. (AI Summary)
Cenvat credit for service tax on outward transportation of finished goods is not available under the Cenvat Credit Rules, 2004 due to an exclusion applicable to carriage services; however, tribunal decisions have allowed credit for periods before the Rules' amendment, and a Larger Bench precedent has been cited to support pre-amendment claims. (AI Summary)