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

Input service credit on outward transportation allowed up to place of removal when freight is taxable as an input service.
Credit of service tax on outward freight by road is allowable up to the place of removal; where ownership remains with the seller until delivery at the buyer's doorstep, the freight charges incurred by the seller are subject to service tax and qualify as an input service. An amendment replacing 'from the place of removal' with 'up to the place of removal' in the Input Services definition clarifies the scope of GTA-related transportation credit, consistent with the cited judicial view.