Availment of cenvat

This query is : Resolved

Report Abuse Follow Query Ask a Query

Querist : Anonymous

Querist : Anonymous (Querist)

11 May 2012 Could we take cenvat credit of payment of transport service by road.

CA. Dashrath Maheshwari

CA. Dashrath Maheshwari (Expert)
Follow

11 May 2012 Only ST on input service (service tax on Inward frieght) can be taken as CENVAT credit.

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
Follow

11 May 2012 M/s Gujarat Ambuja Cements Ltd. vs CCE, Ludhiana AIT-2007-151-CESTAT -

The post sale transport of manufactured goods is not an input service for the manufacturer/consignor. The two clauses in the definition of ‘input services’ take care to circumscribe input credit by stating that service used in relation to the clearance from the place of removal and service used for outward transportation upto the place of removal are to be treated as input service