CENVAT credit of outward services

[P Ovhal]

Dear Team,

We are a manufacturer  & exported our final product. Can we avail CENVAT credit on outward services (ie. freight forwading agents, transportation, Insurance, clearing, handeling, loading unloading services) used for Export of our final product.

Regards,

[YAGAY and SUN]

You may take CENVAT credit as per the provisions of Cenvat Credit Rule, 2004 as amended time to time.  Further, on GTA , and on other services you may also get the exemption by way of refund.

[Shivshankar Mishra]

Dear,

Avail Cenvat credit on outword frieght which are direct delivered to final distination

AI Summary

CENVAT credit on outward services for exports allowed under applicable rules; refund options available for certain transport services.
Availability of CENVAT credit for outward services used in export of finished goods is permitted under the Cenvat Credit Rules, 2004, as amended; services listed include freight/forwarding, transportation, insurance, clearing, handling, loading and unloading. Certain transport-related services such as GTA may alternatively be subject to refund or exemption mechanisms. Freight delivered directly to the final destination in connection with export is indicated as qualifying for CENVAT credit under the applicable rules.