There is an issue regarding cenvat credit of service tax paid on GTA.. in case of a manufacturing concern whether GTA paid in respect of outward freight is allowed as cenvat credit or not???
24 January 2013
1. service tax credit is allowed only up to place of removal. “place of removal” means-
(i) a factory or any other place or premises of production or manufacture of the excisable goods ;
(ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be stored without payment of duty ;
(iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory;
from where such goods are removed.”
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