As we are chocolate manufacturer. We are sending our goods to our verios Consignment Agents in vireos states. We are Paying Freight charges for the same and making payment of Service tax after 75% abetment as per RCM. Can we availed the credit of paid service tax?
Normally we can not avail the outward GTA credit but here we are transferring our goods to our Agents only .Final clearance will be made from the Agent only
19 December 2014
Paying freight from factory to consignment agent is not carriage outward. After paying tax you can avail Cenvat. Logic behind this the goods are till under your procession.
CAclubindia
