CENVAT CREDIT

[NITIN JAIN]

plz sir/madam, plz provide me in detail whether service tax input on service tax paid toward carriage inward, domastic carriage outward and export carriage outward is available or not. if availble plz gv me notification no.

AI Summary

Cenvat Credit Available on Inward, Domestic, and Export Carriage Services Per Rule 4; Export Exemption Noted A participant inquired about the availability of Cenvat Credit on service tax paid for carriage inward, domestic carriage outward, and export carriage outward. A professional clarified that Cenvat Credit is available if the input service is used for output services or final product production, as per Rule 4 of the Cenvat Credit Rules 2004. Another contributor noted that for export consignments, an exemption is available under Notification No. 18/2009-ST. Additional insights mentioned that if sales are on an FOR destination basis, the place of removal shifts, affecting credit eligibility. The issue of credit on outward freight post-01.03.2008 is under tribunal review.