Eligiblity of cenvat credit of service tax

in case of transport sector,whether they are eligible to take the cenvat credit  of service tax since as such they arent liable for collecting service tax .There is a notification in this regards that if an assesee takes the benefit of such notification ie. not to collect S.t & also no claiming of cenvat credit.i Would like to confirm the same & also the details of notification 

pls reply asap

regards,

nitin

Replies (4)
Your query is not clear, be specific about your query.

A company paying service tax on behalf of its tranporter i.e, GTA service by claiming abatement of 75%, can claim cenvate credit on service tax paid on 25% amount ? pls answer

Yes credit will be allowed if it is used in relation to a dutiable product and not used for any exempted service. Also it is important to note that CENVAT Credit will be allowed only for the inward movement of goods or transportation upto the place of removal.

dear sir

Service Tax  set off of which Coloum for Credit

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