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TMI Blogavailment of service tax credit for GTA out ward servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... Respected Sir, Thanks for your wonderful replies to my query on above subject i would have not got such details even after paying...but my query still remains open....As nobody has covered that if i am showing freight separately and not paying excise on the same........ so can you please expert throw light in this...can i still take service tax credit as i am charging freight separately in invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. regards ramswaroop - Reply By KASTURI SETHI - The Reply = Sh.Ramswaroop Ji, Pl. wait for today only. - Reply By Mahir S - The Reply = Sir, In your case, You need to pay excise duty on the freight part also and you can avail input service credit thereon. Showing freight separately has no connection with payment of excise duty and availment of input service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit. - Reply By KASTURI SETHI - The Reply = I agree with Sh.Mahir S. Sir. I intend to add that in order to prove that place of removal is buyer's doorstep the following points are to be followed. These are:- 1. Terms and conditions of the contract must prove that place of removal is buyer's doorstep. 2. At what point of time is sale effected. 3. Date of payment of the goods sold. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (including freight) 4. Ownership remained with the manufacturer (seller) till the delivery of the goods. 5. Insurance/risk factor of the manufacturer till the goods are delivery of the goods. Documentary evidence in respect of all the points is required. - Reply By YAGAY AND SUN - The Reply = Please check Supreme Court's Judgment in the matter of Ispat Industries Ltd for availment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT credit on GTA Services. - Reply By KASTURI SETHI - The Reply = Dear Sirs, I am of the view that this judgement of Supreme Court would not be accepted by the Board. Since all the three judgements i.e. Ispat Industries Ltd, EMCO Ltd., Roofit Industries Ltd. have been passed by the Double Benches of the Supreme Court, there is every possibility that matter would be referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Larger Bench of the Apex Court by the Board after consultation with the Ministry of Law. The very basis of the judgement in the case of Ispat Industries Ltd. and Roofit Industries Ltd. is Section 19 of Sale of Goods Act. It is a matter of interpretation/question of law. No rule has been struck down by the Supreme Court. - Reply By KASTURI SETHI - The Reply = Place of removal in terms of pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of Central Excise Act, 1944 - Clarification Circular No. 999/6/2015-CX, dated 28-2-2015 - availment of service tax credit for GTA out ward services - Query Started By: - ramswaroop vyas Dated:- 5-2-2016 Service Tax - Got 6 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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