Input credit on rcm

Maitree (Employee) (76 Points)

09 October 2017  

Following is the case:

There is an assessee who is a trader of imported goods and also has service tax registration because he provides indenting commission services as well. The ratio of goods to service business is 90% : 10%

For outward transportation of goods in trading business, the assessee procures GTA services on which he has paid service tax under reverse charge.

My query is that can the assessee avail input credit on such service tax paid under reverse charge?