Monday 24 August 2015

CENVAT CREDIT ON FREIGHT OUTWARD

Ref: Vijay Cements Vs. CCE, MANU CC/0112/2015.

The CENVAT credit of service tax paid on the freight for the outward transportation of goods beyond the place of removal is allowed because, services received or rendered by the manufacturer from the place of removal till it reaches its destination falls within the definition of ‘input service’ under the CENVAT Credit Rules, 2004