Credit of service tax on freight - SDF forms at the time of export

[Guest]

R/Sir, I hv. two queries :- 1. Can a Manufacturing co. avail service tax levied by Freight forwarder for export materials from factory to Air / sea port and for air / sea freight ? 2. What is the procedure if a co. exported goods on credit basis , whether SDF form to be submited to Banks or not also any excise formality required after the export of materials ? Manoj

[Guest]

Yes, any service in relation to clearance of goods from the factory premises is eligible for cenvat credit.

AI Summary

Cenvat credit on freight: service tax on clearance-related freight services is claimable as credit for exporters. The reply confirms that services in relation to clearance of goods from factory premises, including freight forwarder services for movement to ports, qualify for cenvat credit, allowing the manufacturer to claim service tax paid on such clearance-related freight services.