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Cenvat credit

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This query is : Resolved

Mukesh Katara (Querist)
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23 January 2013 Hello....

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???

Thanx in advance

Harsha.H

Harsha.H (Expert)
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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.”

for more information please refer link-
https://allindiantaxes.com/ait-news-102.php

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