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    <title>Input on Freight out during Warranty Supply</title>
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    <description>Whether input service credit is allowable on freight for warranty replacement supplies sent freight-paid, where the manufacturer charges excise and bears freight and the customer pays nothing, is contested: one view permits credit because warranty is included in the original price (with recommendation to intimate revenue in writing), while another view limits service tax credit for outward transportation to the place of removal.</description>
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      <description>Whether input service credit is allowable on freight for warranty replacement supplies sent freight-paid, where the manufacturer charges excise and bears freight and the customer pays nothing, is contested: one view permits credit because warranty is included in the original price (with recommendation to intimate revenue in writing), while another view limits service tax credit for outward transportation to the place of removal.</description>
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