banner_ad

Cenvat Credit under GTA

Service Tax (Legacy) 9185 views 31 replies

 

 A manufacturing company is paying service tax (12.36% service tax on 25% of freight value after taking 75% abatement on freight value) under GTA service with service tax department.

Company is paying service tax on freight outward (i.e. on sales) as well as Freight Inward (i.e. on purchase.)

 whether company can take cenvat credit of service tax paid on telephone bill,professional bill,courier bill against service tax payable under GTA Service  

Replies (31)
Under cenvat credit rules 2004, Cenvat Credit can be availed by the Manufacturer/Service provider against Service Tax paid on all input services related to Manufacturing/processing/services including service tax paid on GTA . Availment of Cenvat credit on GTA has been upheld in the case CCE va India Cements Ltd case.
Under cenvat credit rules 2004, Cenvat Credit can be availed by the Manufacturer/Service provider against Service Tax paid on all input services related to Manufacturing/processing/services including service tax paid on GTA . Availment of Cenvat credit on GTA has been upheld in the case CCE vs India Cements Ltd case.

Can we awail the Cenvat credit for GTA paid on outward freight, as wel inward freight as per new rules of service tax(Cenvat) credit.

If i have Cenvat credit of service tax in my books but no credit in Education cess a/c.in this condition may i setoff my Education cess liabilty with my service tax credit.if yes under which Rule and section?

 

 

Dear Sir,

This es regarding availment of CENVAT CREDIT on the service tax paid on GTA ( @ 12.36 % ON 25% of freight value after taking 75% abatement )

My question is if in the freight invoice transporter doesnt show SERVICE TAX amount seperately as he does not have SERVICE TAX NUMBER.

Can we take CENVAT CREDIT ?

Another qn if transporter have the service tax no. still he doesnt show SERVICE TAX amount seperately in his freight invoice .............

Can we take CENVAT CREDIT ?

Amit

we have purchased floor paint , for painting our shopfloor.

Can we avail CENVAT? and also Can we purchased the material on concessional rate of Sales tax?

We are manufacturer of Automobile Parts

we have purchased floor paint , for painting our shopfloor.

Can we avail CENVAT? and also Can we purchased the material on concessional rate of Sales tax?

We are manufacturer of Automobile Parts

we have purchased floor paint , for painting our shopfloor.

Can we avail CENVAT? and also Can we purchased the material on concessional rate of Sales tax?

We are manufacturer of Automobile Parts

Thanks

pl.clarify the same

I heard that , from 1st April 2008 cenvat on GTA input service i..e service tax paid on carriage inward (GTA) can not avail. Please clarify.  If there is any circular please mention the same.

A manufacturing company is paying service tax (12.36% service tax on 25% of freight value after taking 75% abatement on freight value) under GTA service with service tax department.

Company is paying service tax on freight outward (i.e. on sales) as well as Freight Inward (i.e. on purchase.)

 whether company can take cenvat credit of service tax paid on telephone bill,professional bill,courier bill against service tax payable under GTA Service  

Service Tax under GTA should always be paid in cash. 

We are a manufacturing Company. Our Corporate office is incurring certain expenes like holding AGM, Seminars in PHD house, Meet of customers and suppliers, etc and pay service tax on catering bills for customer meet and AGM, hiring of halls for seminars.

Please let me know whethr cenvat credit would be available on catering service and hiring charges of meeting halls etc. Our Corporate office is also registered under service tax act for business axiliary service.

thanks and regards

Ramesh Sharma

 

 


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
19 May 2026
Article, CA & Paid Assistant Positions

Aggarwal Sarawagi and Co

New Delhi

CA

View Details
Company
ARTICLESHIP 09 June 2026
Article Trainee

Numbertree LLP

Mumbai

CA Inter

View Details
Company
01 June 2026
Audit, Taxation & Compliance Executive

R P S K & Associates

Nashik

CA Inter

View Details
Company
24 May 2026
Accounts & Tax Executive

PARAS KHURANA AND CO

New Delhi

B.Com

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
19 May 2026
Fundraising Expert

MentorsWorld Ventures Private Limited

Ahmedabad

Others

View Details