06 September 2015
In service tax, in case of FOR destination based contracts we can avail service tax credit on freight outward upto the customer premises. In this case customer premises is the place of removal.
in excise we have to pay excise duty at the place of removal. but in FOR destination based contracts, can we discharge duty payment at customer premises & not at the ti
me of removal from factory.
please suggest with suitable circular / case law.
09 September 2015
The freight value will be mention in the assessable value of the goods and mention in the invoice of freight value. then after the payment of service tax on freight you can take the cenvat credit.