receipent of GTA is eligible to avail the benefit of notification 32/2004 for abatement of 75%, subject to condition that the transport operator has not availed the benefit of cenvat credit.
some facts here to understand the facts
1. when GTA avail cenvat credit, he can not avail 32/2004 and have to pay full rate of service tax, also he can not issue invoice without service tax.
2. to take benefit of input credit on capital goods/ inputs, one has to get registered with excise department for service tax / excise, so the transporters who dont have any business identity but ply on roads and works for cash to carry and takes payment of vouchers, cant avail the input credit without any establishment.
3. The transporters who neither mentioned service tax number on their documents nor changed service tax, how they can avail benefit of cenvat credit without getting registered with service tax?
4. When motor vehicles are not eligible for cenvat credit as capital goods unless they are custom made for specific movement of goods, how one can avail cenvat credit on General Motor Vehicle? The rule is made to embark a check on special type vehicles who availed cenvat credit as capital goods, so that they cant offer services without payment of duty/ service tax. not for general assesses.
though for satisfaction of servicetax ppl , make few rubber stamps stating "CENVAT CREDIT ON INPUT SERVICES /CAPITAL GOODS NOT AVAILED" and stamp your transporters documents.