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Cenvat credit in case of GTA service

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(Querist)
10 February 2010 In case of GTA service, Service tax is payable by the person paying the freight.

Is the payer entitled to CENVAT Credit paid on freight inward?????????
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Selvakumar Selvaraj

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Selvakumar Selvaraj (Expert)
10 February 2010 Yes. The person making the payment by GAR7Challan can take input credit of the GTA Service tax.

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