TaxTMI 
TaxTMI 
We have received the purchase bill in which party add the freight and service tax on the added freight. so pls suggest can be avial the benefit of service tax and also provide the rule under which service tax levied by the party
Availment of cenvat credit of service tax paid on freight
23 Jan 2010 
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Cenvat credit for reimbursed freight service tax requires GAR-7 challan as documentary proof for buyer to claim.
A purchaser cannot claim cenvat credit solely on the basis of a purchase bill that includes reimbursed freight service tax. Credit is claimable only upon production of the original payment challan (GAR-7 Challan) evidencing the supplier's payment of service tax, and only if the service qualifies as an eligible input service and other conditions under the cenvat rules are met. (AI Summary)
A purchaser cannot claim cenvat credit solely on the basis of a purchase bill that includes reimbursed freight service tax. Credit is claimable only upon production of the original payment challan (GAR-7 Challan) evidencing the supplier's payment of service tax, and only if the service qualifies as an eligible input service and other conditions under the cenvat rules are met. (AI Summary)