Credit of Service tax on outward GTA

[sukhvinder singh]

Respected All,

Sir Can i take the Credit of service tax on the freight (outward freight) of goods transportation by road paid by me.

please tell in details

 

Thanks & Regards

 

AI Summary

Eligibility to Claim Service Tax Credit on Outward Freight Hinges on Ownership Retention and 2008 Amendment Clarification A participant in a discussion forum inquired about the eligibility to claim service tax credit on outward freight for goods transported by road. Two responses were provided. The first response clarified that the credit is permissible up to the place of removal due to a change in the definition of input services. The second response referenced a Karnataka High Court decision, explaining that credit can be claimed under certain conditions, such as when the seller retains ownership until delivery. This is supported by a 2008 amendment clarifying the inclusion of transportation charges in input services.