TMI Blogservice tax claim on GTAX X X X Extracts X X X X X X X X Extracts X X X X ..... service tax claim on GTA X X X X Extracts X X X X X X X X Extracts X X X X ..... can avail the CENVAT credit on the the service tax paid on freight Inward and for freight outward up to the place of removal. Regards, Pradeep Khatri Reply By shanker bansal: The Reply: IN CASE OF FREIGHT OUTWARD >> FOR EXAMPLE MATERIAL BOOKED THROUGH TRANSPORT FROM DELHI TO PUNE AND CUSTOMER LIFT THE MATERIAL FROM PUNE AND OWNERSHIP OF MATERIAL IS ALSO TRFNSFER FROM PUNE. IN THIS CASE PLACE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OF REMOVAL WOULD BE DELHI OR PUNE. Reply By Pradeep Khatri: The Reply: In this case place of removal will be Pune as the ownership is being transferred pertaining to underlying goods at Pune. Reply By Surender Gupta: The Reply: Since place of removal is Pune, you can take credit of service tax paid on GTA From Delhi to Pune Reply By Suresh Kumar Agareal: The Reply: Yes, you can take Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax credit on freight paid inward/outward and utilize the same towards payment of excise duty. S.K.Agarwal Reply By shanker bansal: The Reply: is there are any notification regarding service tax on freight outward can be claimed upto the place of removal ? Reply By Pradeep Khatri: The Reply: Kindly refer Definition of Input Services under Rule 2 (l) of the Cenvat Credit Rule, 2004 as amende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d times to time. "input service" means any service,- (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; X X X X Extracts X X X X X X X X Extracts X X X X
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