No Cenvat Credit on service tax paid on outward fright from the Place of removal

Sir,
This change is prospective and what about the cenvat of the service tax on outward frieght from the place of removal upto the customer's place when the sales take place at cutomer's gate till the date of above change.
Can we claim the cenvat of the past.

29/02/2008

 

As per the Circular 97/23.08.07, the credit of the service tax paid on the transportation up to such place of sale would be admissible if it can be established by the claimant of such credit that the sale and the transfer of property in goods (in terms of the definition as under section 2 of the Central Excise Act, 1944 as also in terms of the provisions under the Sale of Goods Act, 1930) occurred at the said place.

Hence it is clear that during the pre budget period also, credit on outward freight is available subject to the condition mnetioned above.

PG JAMES pgjames@sancharnet.in

james pg 29/02/2008