GTA IS INPUT SERVICE FOR SITE BASED CONTRACTS ???

Dear Sir,

We are service provider and doing site based projects. We are taking our material and manpower from our Head office to site and after completion of the job the same is taken back at our HO. We pay freight charges for HO to Site and Site to HO transportation.

We pay Service tax on GTA (14%) quarterly on 30% of the total freight charges (After 70% abatement)

Are we eligible to take the CENVAT of above Service tax TAX on GTA Payment??

Thanks in advance..