TMI BlogSERVICE TAX PAID ON FREIGHT OUTWARDX X X X Extracts X X X X X X X X Extracts X X X X ..... We paid Service tax on Freight Outward(RCM).Can we claim input credit of that Service Tax?Pls clarify with any Notfication/Circular. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = Whether you want to claim input credit in GST regime? - Reply By KASTURI SETHI - The Reply = Yes. Allowed. Up to the place of removal outward freight was treated as inwards freight. go through the following cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cular and case law. See Para No.8.1(c) of Master Circular No.97/8/2007 dated 23.8.2007 issued under Board's File No.137/85/2007-CX.4 read with case law reported as 2009 (236) E.L.T. 431 (P H) = 2009 (2) TMI 50 - PUNJAB HARYANA HIGH COURT in the case of .AMBUJA CEMENTS LTD.Vs. UNION OF INDIA decided by Punjab Haryana High Court at Chandigarh. Hon'ble Court has held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under:- Cenvat credit of Service Tax as input service on Goods Transport Agency service is admissible on the premise if ownership of goods remain with seller till delivery at customer s doorstep, transit insurance borne by appellant and property in goods not transferred to buyer till delivery, freight charges forming part of value of excisable goods and borne by appellant as sale on FOR de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stination basis the credit admissible on outward transportation upto place of removal, defined as input service, if all three conditions are satisfied. There are so many case laws on this issue. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = I endorse the views of Sri Sethi - Reply By Kusalava InternationalLimited - The Reply = Thanks for Valuable replies Sir. - Reply By Gane ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shan Kalyani - The Reply = Yes, the credit of service tax on outward freight is eligible as per the citation quoted in Sri Kasturi Sir's reply. - SERVICE TAX PAID ON FREIGHT OUTWARD - Query Started By: - Kusalava InternationalLimited Dated:- 14-2-2019 Service Tax - Got 5 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India - taxmanagementindia - taxmanagement - 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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