Even if the the transporter has charged at 2.58% (i.e. at ambedment rate) then also we can take the service tax credit.
In this case we can avail two benefits ..... and also when transporter does not charge the service tax and we pay on his behalf at 2.59% then we cannot take the credit we have to consider it as an expense.
So can you please provide the detail clarity as if the same can be considered for cenvat credit
If you are paying freight along with service tax to the transporter against there raised bills. And if the freight amount charged by the transporter is your inward service you can take cenvat credit. But do not for get to keep the copy of the paid bill along with money receipt of the transporter.
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