https://www.taxtmi.com/forum/issue?id=3828 Cenvat credit on service tax for freight is available only if the transport service is an input service used for the output service or manufacture under Rule 2(l) and subject to Rule 4 of the Cenvat Credit Rules, 2004; credit is limited to freight paid up to the place of removal. The contractual allocation of place of removal (e.g., FOR destination or export shipment) shifts where creditability attaches and affects entitlement; administrative clarifications and an export exemption have been cited, and certain outward freight credit issues have been referred to a tribunal. en-us Sat, 18 Feb 2012 10:17:07 +0530 Thu, 23 Jan 2025 15:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3828 Cenvat credit on service tax for freight is available only if the transport service is an input service used for the output service or manufacture under Rule 2(l) and subject to Rule 4 of the Cenvat Credit Rules, 2004; credit is limited to freight paid up to the place of removal. The contractual allocation of place of removal (e.g., FOR destination or export shipment) shifts where creditability attaches and affects entitlement; administrative clarifications and an export exemption have been cited, and certain outward freight credit issues have been referred to a tribunal. Discussion-Forum Service Tax Sat, 18 Feb 2012 10:17:07 +0530 https://www.taxtmi.com/forum/issue?id=3828