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Service Tax Credit position prior 01.04.2008 on Outward Freight, Service Tax |
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Service Tax Credit position prior 01.04.2008 on Outward Freight |
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Service Tax Credit on Outward Freight is a contentious issue.owever wef 01.04.2008 it was clearly clarified that Service Tax credit on outward freight,ie beyond the place of removal is not eligible as input credit.What is the position prior 01.04.2008? Is credit available?Any case laws?
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The issue prior to 1.4.2008 is subject to judicial scrutiny. Though there is some decision, but facts and circumstances of the case, time when credit taken, the period for which scn issued etc. are the relevant factors to be seen. You may find the cases on this website.
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