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CENVAT Credit Eligibility
Sect 68 provides that in certain specified cases consignor/consignee are liable to pay service tax and not the goods transport agency.
Now as per Rule 2(p) of cenvat credit rules 2004. output services does not include taxable service in the nature of transport of service by road.
Further as per CBEC clarification cenvat credit cannot be utilised for paying service tax on goods transported by road.
My question is who will be eligible to claim Cenvat credit in that case?
Replies (2)
What are the service tax credit eligible
Rule implies that although service receiver pays the tax, it is not an output service in his hands. This appears to prevent utilisation of cenvat for tax payment. For GTA service, the receiver of service can take cenvat credit for inward freight and outward freight up to place of removal.
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