https://www.taxtmi.com/forum/issue?id=108062 Under the Cenvat Credit Rules, input service covers outward transportation only up to the place of removal, so service tax credit on freight is ordinarily unavailable for direct deliveries beyond that point; however, if contractual facts show sale and transfer of property occur at the buyer's destination (ownership retained by seller until delivery, seller bears transit risk, freight included in price), freight to that destination may be treated as transportation up to the place of removal and the service tax paid may be admissible as Cenvat credit. en-us Tue, 24 Feb 2015 16:01:40 +0530 Thu, 23 Jan 2025 15:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108062 Under the Cenvat Credit Rules, input service covers outward transportation only up to the place of removal, so service tax credit on freight is ordinarily unavailable for direct deliveries beyond that point; however, if contractual facts show sale and transfer of property occur at the buyer's destination (ownership retained by seller until delivery, seller bears transit risk, freight included in price), freight to that destination may be treated as transportation up to the place of removal and the service tax paid may be admissible as Cenvat credit. Discussion-Forum Service Tax Tue, 24 Feb 2015 16:01:40 +0530 https://www.taxtmi.com/forum/issue?id=108062