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    <title>Service Tax Input credit on GTA outward</title>
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    <description>Cenvat credit of service tax on GTA outward freight depends on the transportation qualifying as an input service tied to the place of removal; separate service invoicing and recovery from the buyer allows set off, whereas when freight is included in a FOR sale credit is generally unavailable unless transfer of property, allocation of risk, and inclusion of freight in the price establish the place of sale at destination, in which case credit may be admissible.</description>
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      <description>Cenvat credit of service tax on GTA outward freight depends on the transportation qualifying as an input service tied to the place of removal; separate service invoicing and recovery from the buyer allows set off, whereas when freight is included in a FOR sale credit is generally unavailable unless transfer of property, allocation of risk, and inclusion of freight in the price establish the place of sale at destination, in which case credit may be admissible.</description>
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