Credit of service tax

bj shrestha (student) (71 Points)

11 March 2013  

In case of Abatement availed, Cenvat Credit of Input Service tax can't be taken. But If The service receiver is paying ST on reverse charge after claimimg abatement (i.e. GTA service), can he take Cenvat credit of that ST paid by him? Restriction of CENVAT credit in case of abatement also applies to Service receiver??

 

Please suggest.