SERVICE TAX ON G.T.A.

This query is : Resolved 

10 January 2009 IS CENVAT CREDIT AVAILABLE OF SERVICE TAX PAID ON CARTAGE OUTWARD ....IN G.T.A.

10 January 2009 Till the place of removal.
The place of removal has been defined in Section 4 of the Central Excise Act- and it may be factory gate, depot or any other place where the goods are sold by the manufacturer.
Thus ifmanufacturer is paying the transportation charges till say, premises of the buyer- it means goods are being sold at the buyers gate and hence service tax shall be creditable.
What is relevant is the place of removal.

11 January 2009 if you are selling any material then outward cartage service tax not allowed for cenvet credit.

if you are sending meterial for manufacturing/jobwork of transfering to consignee or branch transfer then service tax cenvat credit can availed.


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