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    <title>CENVAT CREDIT ON OUTGOING TRANSPORT SERVICE TAX PAID</title>
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    <description>Cenvat credit is available on service tax paid for outward transportation under GTA Services up to the place of removal (e.g., factory, depot, warehouse). The freight must be included in the assessable value of the goods and duty paid on that amount for Cenvat credit to be availed; inter-branch transfers to a depot treated as place of removal qualify if these conditions are satisfied.</description>
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      <description>Cenvat credit is available on service tax paid for outward transportation under GTA Services up to the place of removal (e.g., factory, depot, warehouse). The freight must be included in the assessable value of the goods and duty paid on that amount for Cenvat credit to be availed; inter-branch transfers to a depot treated as place of removal qualify if these conditions are satisfied.</description>
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