Credit of outward freight

[Guest]

if we are pay the service tax of GTA for inward freight and outward freight through GAR-7 Challans we also submitting the ST-3 Returns also my query is that shall we tale the credit of outward freight also or not if yes then please give me the releative case law for that. thanks.

AI Summary

CENVAT Credit Not Allowed for Service Tax on Outward Freight Under GTA Services Due to 2008 Rule Amendment A user inquired whether they could claim CENVAT credit for service tax paid on outward freight under GTA services, having already paid through GAR-7 Challans and submitted ST-3 Returns. The response clarified that due to an amendment in the CENVAT Credit Rules, as per Notification 10/2008 CE(NT) dated March 1, 2008, outward freight is excluded from the definition of 'input service.' Consequently, service tax on outward freight under GTA services is not eligible for CENVAT credit.