https://www.taxtmi.com/forum/issue?id=108916 Cenvat credit for GTA service tax on outward freight depends on the contractually defined place of removal: FOR destination removals where ownership and sale complete at the buyer's premises permit credit, whereas factory-gate removals do not. Credit to depots is admissible irrespective of depot excise registration. Revenue recognition practices and a budgetary shift defining clearance at the factory gate may restrict outward freight credit outside depot-sale situations. en-us Tue, 21 Jul 2015 13:52:13 +0530 Thu, 23 Jan 2025 15:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108916 Cenvat credit for GTA service tax on outward freight depends on the contractually defined place of removal: FOR destination removals where ownership and sale complete at the buyer's premises permit credit, whereas factory-gate removals do not. Credit to depots is admissible irrespective of depot excise registration. Revenue recognition practices and a budgetary shift defining clearance at the factory gate may restrict outward freight credit outside depot-sale situations. Discussion-Forum Service Tax Tue, 21 Jul 2015 13:52:13 +0530 https://www.taxtmi.com/forum/issue?id=108916