Cenvat credit of service tax paid on gta

bringing two wheelers to your place is purely for sale, as it is not used as input in your service section. hence input credit inadmissible

Thank you Mr Sharma.

There is one CESTAT Bangalore Judgement in case of Sheriff Motors in 2009, who is also a dealer of Two Wheelers, where in it was held that the dealer is entitled for credit of Service tax paid on GTA.

But in view of recent clarification " Exempetd service includes Trading", whether we will be able to get the said credit, if yes, should it be proportionate to the value of Trading i.e Value of Services in relation to the value of sale of two wheelers.

Pls clarify.