CENVAT
This query is : Resolved
18 February 2009
In case of service tax of GTA paid by Company under reverse charge system. Company can use CENVAT credit balance for paymnet of that service tax liability.
Rajesh Kumar
(Expert)
18 February 2009
No. GTA is not the output service of the using company, hence cenvat credit cannot be utilised for payment of this tax even when sufficient balance is there in the RG23 part-II register. The payment should be made in cash.
However, immediately after payment, cenvat credit can be taken if the GTA is an input service.
However, immediately after payment, cenvat credit can be taken if the GTA is an input service.
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