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    <title>Eligibility of cenvat credit on GTA</title>
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    <description>Practitioners differ on Cenvat credit for service tax on freight: one asserts credit is available for service tax on inward freight and on service tax charged on clearance of goods under rule 2(l) of the Cenvat Credit Rules, 2004; another emphasises that transporters must declare non availment of Cenvat where limited tax is charged, and that input credit may be distributed from a registered head office to factories, while outward freight credit appears questionable.</description>
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      <title>Eligibility of cenvat credit on GTA</title>
      <link>https://www.taxtmi.com/forum/issue?id=216</link>
      <description>Practitioners differ on Cenvat credit for service tax on freight: one asserts credit is available for service tax on inward freight and on service tax charged on clearance of goods under rule 2(l) of the Cenvat Credit Rules, 2004; another emphasises that transporters must declare non availment of Cenvat where limited tax is charged, and that input credit may be distributed from a registered head office to factories, while outward freight credit appears questionable.</description>
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