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    <title>Service Tax Paid our Outwards Freight</title>
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    <description>Cenvat Credit on freight is disputed: one position holds outward carriage is an output service and not creditable when place of removal is the manufacturer&#039;s premises. The contrary position, supported by an administrative circular and tribunal/high court rulings, allows credit where the sale is on a FOR/destination basis so that freight is an input service and creditable.</description>
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      <description>Cenvat Credit on freight is disputed: one position holds outward carriage is an output service and not creditable when place of removal is the manufacturer&#039;s premises. The contrary position, supported by an administrative circular and tribunal/high court rulings, allows credit where the sale is on a FOR/destination basis so that freight is an input service and creditable.</description>
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