Credit of outward freight, Service Tax

[vishal]

if we are pay the service tax of GTA for inward freight and outward freight through GAR-7 Challans we also submitting the ST-3 Returns also my query is that shall we tale the credit of outward freight also or not if yes then please give me the releative case law for that. thanks.

Posts / Replies

[V Ramanujam]

By way of Amendment made to CENVAT Credit Rules (refer Notification 10/2008 CE(NT) dt. 1.3.08), outward freight is removed from the definition 'input service' and thus Service tax under GTA service on outward freight is not eligible for CENVAT credit.