Service tax credit on transportation

no credit can be claimed .

As per the provisions, Service tax on GTA shall be paid in cash only.  No credit can be set off against the GTA liability.

GTA is not a Output service so no credit can be taken.

credit can be allowed  because such service tax paid is "input service" for your business.

agree with D R P it is input service for u.

Well if Your Business Comprises of Two main Activities one Transportation and another Cargo Handling ...

Law Gives abetment of 75 % on TRANSPORATION not on CRGO HANDLING Hence Credit can be taken bcoz we are deposting 100 % service tax on Cargo handling,

Yes, but remember when you are depositing service tax of Transporation only (not of handling) then you are not elligible of credit , but you get 75 % abetment.

Credit can only be utilized for handling or cargo handling service tax payable

Remember to maintain Seperate Income records always from Cargo handling and Transportation

Thanks

You have to pay tax first, after that you can take credit of same against your own output service tax (If any).

you can pay collected tax on 3-4 and take credit on 6-7 while paying you output service tax

Credit of GTA of freight inward is available, & Service tax paid on freight outward is to be charged to p & l.

As per CENVAT credit Rules, 2004 the balance of CENVAT credit can be utilised only for the purpose of paying Excise Duty on Excisable goods, and

paying Serivce Tax on OUTPUT SERVICE.

NOTE: OUTPUT SERVICE means any services other than transport of goods by ROAD provided or to be provided to any client, customer, etc,

CONCLUSION: you can't utilise your CC balance for paying ST on GTA Service.

providing transportation is output service for GTA but, for receiver of services it is an "INPUT TAX PAID" hence, credit should be allowed.