Gta paid on outward freight is eligible for input.

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Anant (Querist)
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06 June 2014 Service tax paid on outward freight is eligible for input.

There is lot of ambiguity.

Regards,
CMA Anant.

Guest

Guest (Expert)

06 June 2014 yes it is avaiable....

we are taking credit of it as an mining compay dear.....

Anant

Anant (Querist)
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07 June 2014
in case of manufacture he can eligible for input,if yes please provide the notification number of same etc.

Regards,
CMA Anant.

Ajay Raghatate

Ajay Raghatate (Expert)
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14 June 2014 Service tax paid on outward freight is eligible as cenvat credit only upto the Manufacturer's Depot / Place of removal.

other wise it is not eligible as input cenvat credit

Input Service as per rule 2 of cCR 2004

"input service" means any service,-
(i)
used by a provider of taxable service for providing an output service; or
II.
used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal,