service tax on freight outwords
This query is : Resolved
06 July 2010
Hi,
Plese resolve my querry soon.
I want know that whether the Cenvat Credit can be availed on the service tax paid on freight outwards .
In our case The outward freight does not form part of assessable value for Central Excise Duty.
The decesion given by 3 bench tribunal in case of ABB ltd 2009 has been stayed.
Can the credit be taken on the basis of the decesion rendered by BOMBAY High Court in case of COCA COLA india ltd 2009 be taken as basis.
What is the right approach to go ahead as the amount involved is in crores
Awaiting reply
Plese resolve my querry soon.
I want know that whether the Cenvat Credit can be availed on the service tax paid on freight outwards .
In our case The outward freight does not form part of assessable value for Central Excise Duty.
The decesion given by 3 bench tribunal in case of ABB ltd 2009 has been stayed.
Can the credit be taken on the basis of the decesion rendered by BOMBAY High Court in case of COCA COLA india ltd 2009 be taken as basis.
What is the right approach to go ahead as the amount involved is in crores
Awaiting reply
06 July 2010
The service tax paid on outward freight cannot be considered since the act clearly says that input service tax can be availed upto the stage of manufacture.
The tribunal decission has been stayed only for the purpose of collection of tax from that assesee which is a procedural aspect of the court rulings. But the same will not be decission.
Therefore please consider act and not the stay order for finalising your accounts.
The tribunal decission has been stayed only for the purpose of collection of tax from that assesee which is a procedural aspect of the court rulings. But the same will not be decission.
Therefore please consider act and not the stay order for finalising your accounts.
Message likes :
1 times
06 July 2010
The service tax paid on outward freight cannot be considered since the act clearly says that input service tax can be availed upto the stage of manufacture.
The tribunal decission has been stayed only for the purpose of collection of tax from that assesee which is a procedural aspect of the court rulings. But the same will not be decission.
Therefore please consider act and not the stay order for finalising your accounts.
The tribunal decission has been stayed only for the purpose of collection of tax from that assesee which is a procedural aspect of the court rulings. But the same will not be decission.
Therefore please consider act and not the stay order for finalising your accounts.
12 July 2010
Dear Sir,
Thanks for your reply.
But in our case the freight outward is borne by our company only in such a situation it is clear that it is not passed on to the buyer..and there are some cases where the decision is in favour of assessee like coca cola india ltd. Ambuja Cement 2009.
So can we take credit on the merit of those cases also quoting that it is as per the inclusive part of the definition of input service.
Kindly advice
Thanks for your reply.
But in our case the freight outward is borne by our company only in such a situation it is clear that it is not passed on to the buyer..and there are some cases where the decision is in favour of assessee like coca cola india ltd. Ambuja Cement 2009.
So can we take credit on the merit of those cases also quoting that it is as per the inclusive part of the definition of input service.
Kindly advice
24 July 2025
https://docs.google.com/document/d/19qV_sEAUcg2D3k6PAaHa_Ps8oHJgQ4w_fVeYS9JuU98/edit?usp=sharing
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Claiming exemption of perquisite for employee-owned car under New Tax Regime in ITR-2
- PPF interest-As Exempt Income disclosure
- Gift of mutual fund units to daughter
- Pass word to open justification report for Q1 for FY 2026-27
- Section 194JA & JB Income which ITR Form to use
- Scrutiny and reopening of past returns
- Under construction property in ITR
- Upload Level ValidationITR3Category of Defect B/D
- Reporting of STCG on Property in ITR
- Building tax payment deduction in rental Income
- Can partnership firm show income under 44ad
- FEMA regulation Act. for inward remitance
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
