Abatement and cenvat availment

As per the ST Rules for GTA, the service receipient can claim abatement for 75% and the balance 25% is taxable. My question is WRT Cenvat, whether the ST paid on 25% can be claimed as CENVAT. And if there is any conditions for availing the same ?? ?? ??

Replies (1)
Yes st paid on 25 persent can be claimed as cenvat and can be adjusted on service tax payable on output service provided by the reciever

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