13 December 2014
whether in outward freight if the condition of the seller of goods is upto the place of removal of buyer and than only risk and reward are transfered as per AS-9 than whether seller company is eligible to take credit on service tax paid on GTA? whether any recent benchmark judgement is there?
15 December 2014
No you can't claim it, it is the buyer only can claim if he utilities it for out put services. The buyer is only bearing the service tax.