Cenvat Credit under GTA

Cenvat Credit on service tax paid on input services are allowable only if such is related to manufacturing or providing output services. expenses on holding AGM, conference, seminar etc in no way related to manufacturing or rendering services. Further, service tax paid on catering services cannot be treated as manufacturing exp:

Hope this clarify the query

PROCEDURE FOR CENVAT CREDIT  TAKEN OF GTA ON FREIGHT OUTWARD

In case there is an sub contractor providing service of transportation to a company under what provisions of service tax the services are covered and who is liable to pay the service tax under such circumstances. As the TDS I hope will be @ 1% applicable at the rate of a Sub-Contractor.

Service Tax credit is available only on inwards freight paid by the company.  No Cenvat credit is availble on outwards freight against freigh paid on goods deivery to customers.

You can not set off input service tax credit earned on telephone bills, professinal bills, courier billas against service tax payable under GTA services.

My query

Whether a manufacturer can act as a GTA, if he owns a fleet of trucks to carry goods from his mines to plant and from plant to customers premises ?

Thus based on the above can the consignor and the GTA, be the one and same person ? 

notfi. 29/2008 for GTA

service tax on GTA need to pay or not

bank charges service tax on bank charges whether credit admisable 

without getting Service Tax Registration Can we take cenvat credit for unregistered premises.

without getting Service Tax Registration Can we take cenvat credit for unregistered premises.

@ shreeom.  First you should be liable to pay service tax and paying service tax then only you can think of availing credit.

we are in manufacturing of engg spares,we do the labour work also

we get commission on trading

can we get the credit on our input labour/ on of service tax paid on telephone or other type of service tax paid on input

we are not under excise