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    <title>SERVICE TAX PAID ON FREIGHT OUTWARD</title>
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    <description>Service tax on outward freight qualifies as Cenvat/input credit up to the place of removal where the freight operates as an input service and three conditions are met: ownership of goods remains with the seller until delivery (FOR destination), transit insurance is borne by the seller, and freight charges form part of the value of the goods and are borne by the seller.</description>
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      <description>Service tax on outward freight qualifies as Cenvat/input credit up to the place of removal where the freight operates as an input service and three conditions are met: ownership of goods remains with the seller until delivery (FOR destination), transit insurance is borne by the seller, and freight charges form part of the value of the goods and are borne by the seller.</description>
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