cenvat credit on gta

abatements 1771 views 4 replies

hi frndz

I am in doubt regarding claiming of cenvat credit on gta service pls confirm it

As the abatement notification is UNCONDITIONAL, can we claim cenvat credit of s.tax which we have paid as a service receiver under reverse charge after claiming abatement........?

pls support your answer with any judgement since the law is not clear on this issue......

Thanks

Replies (4)

for GTA services used for inward carrige of inputs, cenvat credit is available, but for outward service its not available. 

 GTA is input service for you. Then definately Cenvat credit is available. NO RESTRICTION

Under Rule 3 of CCR, 2004, credit is available on service tax payable under section 66A of Finance Act.  But only st on freight inward is eligible.  ST paid on outward freight is ineligible.  As definition of input service itself says, "upto the place of removal".

Hellow sir/s

We are service receiver of GTA and we are paying ST on full amount of freight we paid.  We have not availed abetment.  Can we availed cenvat credit of the amount paid. plz clarify

thanks


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