Service Tax Credit position prior 01.04.2008 on Outward Freight

[CLARENCE PEREIRA]

Service Tax Credit on Outward Freight is a contentious issue.owever wef 01.04.2008 it was clearly clarified that Service Tax credit on outward freight,ie beyond the place of removal is not eligible as input credit.What is the position prior 01.04.2008? Is credit available?Any case laws?

AI Summary

Eligibility of Service Tax Credit on Outward Freight Pre-April 1, 2008, Under Judicial Scrutiny: Key Factors and Case Laws Service tax credit on outward freight prior to April 1, 2008, is a contentious issue. After this date, it was clarified that such credit beyond the place of removal is not eligible as input credit. The position before this date is subject to judicial scrutiny, with decisions depending on specific case facts, timing of credit taken, and periods involved. Relevant case laws may provide guidance, but factors such as the specifics of each case and the timing of credit claims are crucial considerations.