Service tax on outward transportation post 2008
This query is : Open
Querist : Anonymous
Querist :
Anonymous
(Querist)
22 August 2012
Can I take credit of Service Tax on Outward Transportation if:
1)Goods are dispatched from factory directly to customer
2)Ownership as per sales order is getting transferred on delivery of the goods to customer.
3) Intransit Insurance and transportation is not separately charged to customer but is included in the Total Price.
If Yes, Pl provide the relevant act and provision?
1)Goods are dispatched from factory directly to customer
2)Ownership as per sales order is getting transferred on delivery of the goods to customer.
3) Intransit Insurance and transportation is not separately charged to customer but is included in the Total Price.
If Yes, Pl provide the relevant act and provision?
22 August 2012
as per your query the place of sale is the customer premises, so the GTA service so availed pass the test of input service. provided you have paid ED on gross value including the freight and insurance.
22 August 2012
Yes You can take the credit in view of High Court Judgment in Ambuja Cement of 2009.
Querist : Anonymous
Querist :
Anonymous
(Querist)
23 August 2012
As per definition of " place of removal mean:
1)....
2)....
3) ...................
from where such goods are removed."
The last line emphasises the removal of goods and in this case my removal is factory.
Further as per Nikhil reply for Ambuja case : The decision was for cases prior to 2008 when the word was "from place of removal"
1)....
2)....
3) ...................
from where such goods are removed."
The last line emphasises the removal of goods and in this case my removal is factory.
Further as per Nikhil reply for Ambuja case : The decision was for cases prior to 2008 when the word was "from place of removal"
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