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Tax credit of gta paid

This query is : Resolved 

24 February 2013 I am civil contractor and paying GTA on frieght. Can i avail GTA paid against my output Service tax of civil business? if yes when it can be taken?

Further I pay Service Tax on value arived after abatement(ie on 25%) therefore any input service tax credit can be avail to pay such service tax of civil business?

Further, if I engage sub contrctor in my business then 50% service tax is payable by us as RCM method? if yes then it can be claimed as input credit while paying my service tax liability.




24 February 2013 Hi,

On output service if ST is paid no cenvat is available.

If ST is paid at abated rate @ 25% then no Cenvat can be claimed.

Yes if under RCM you pay ST then cenvat can be availed after payment of ST thru TR6 challan.

Thanks!!


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