06 June 2015
As we all know that as per RCM service recipient of transportation is need to pay service tax and avail the CENVAT.
my query is from point of view of GTA. GTA is providing transportation as well as other service separately.
as transportation is not exempted service Rule 6 of CENVAT credit do not apply.
dilemna is that can GTA take CENVAT on input service received. and if yes than how to bifurcate input service among transport and other output service.
(P.S. CENVAT on input service used in Transport service is not available)