Out ward service tax
This query is : Resolved
08 January 2016
Dear Expert
Can we avail credit of service tax paid on outward
Can we avail credit of service tax paid on outward
CA R SEETHARAMAN
(Expert)
08 January 2016
No you can't avail.........
08 January 2016
Dear Sir
Plz refer Rule 2QA of Central Excise Cenvat Credit Rules 2004 where place of removal means " A Depot , Premises of Consignment Agent Or any other place or Premises from where excisable goods are to be sold after their clearance from factory "
Where the consignor are selling their products on FOR Basis and freight is the integral part of Ass Value and bore the risk of delivery at consignee door step. after inserting notification dtd 11.07.2014 , the out ward freight is admisable for cenvat credit as defination of place of removal is modified.
Pls advice
Plz refer Rule 2QA of Central Excise Cenvat Credit Rules 2004 where place of removal means " A Depot , Premises of Consignment Agent Or any other place or Premises from where excisable goods are to be sold after their clearance from factory "
Where the consignor are selling their products on FOR Basis and freight is the integral part of Ass Value and bore the risk of delivery at consignee door step. after inserting notification dtd 11.07.2014 , the out ward freight is admisable for cenvat credit as defination of place of removal is modified.
Pls advice
CA R SEETHARAMAN
(Expert)
08 January 2016
As per the recent Supreme court Judgement in the case of CCE Mumbai III vs Emco ltd any freight and insurance paid beyond the place of removal not liable for excise duty. Here the place of removal is the premises of consignment agent.
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